TaxTMI 
TaxTMI 
2017 (12) TMI 445
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....ts to various clients for shooting movies and photographs. The dispute in the present case is regarding their liability to service tax for the period 14.05.2003 to 11.05.2007 under the category of Photographic Service under section 65(105)(zb) of the Finance Act, 1994 read with section 65(78), 65(79) and 65(48) of the Finance Act, 1994. The Revenue held a view that supplying these equipments and receiving consideration for the same will be covered in the broad ambit of Photography Service. The emphasis was laid on "any person engaged in the business of rendering service relating to photography, in any manner". The original authority based on the above reasoning confirmed the tax liabilities of the appellants of Rs. 4,93,97,689/- and Rs. 2,0....
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.... category with effect from 16.05.2008, the scope of the business activities is more akin to such services. It is the plea of the appellants that the department cannot change the categorisation of services without any material change in the nature of services rendered all throughout by the appellants. 3. The learned Authorised Representative supported the findings of the lower authorities. He submitted that the statutory definition for Photographic Services is more wide and within its ambit will cover all activities in relation to photography in any manner. Admittedly, the photographic equipments and these specialized equipments along with its accessories are the basic requirements of photography. Even though, the ap....
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....aphic Equipments like Camera, lights along with supporting accessories like A.C. Generators, Cranes and other equipments, which are admittedly used for movie making or photography. The point for resolution is whether the appellants are liable to tax under Photographic Service. The Revenue emphasized on the terms "in relation to" and "in any manner". We find that such an expansion of the scope of the tax entry to include the activity of renting of a camera is not sustainable. The scope cannot be extended to such any type of activities, which are connected or conjunction with the Photographic Services. Admittedly, the appellants are not professional photographers or in any business involved in studio activities or in any manner shooting....