TaxTMI 
TaxTMI 
2017 (12) TMI 614
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....the work of production of Electors Photo Identity Cards (EPIC) in various districts of Tamil Nadu. The work of EPIC involves taking the photos of voters and putting photo prints in identity cards with the details of the voters name, address, age etc. and laminating the cards. The work undertaken by the respondent appeared to be covered under the definition of Photography Service and the department issued show cause notice demanding payment of service tax, interest and also proposing to impose penalties. After due process of law, the adjudicating authority confirmed the demand of Rs. 27,59,586/- along with interest and imposed penalties under sections 76, 77 and 78 of the Finance Act, 1994. Aggrieved, the respondents filed appeal before Comm....
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....s made by ld. AR. 5. The respondents have filed cross-objections stating that they were engaged for production of EPICs for various Districts as per GO Ms.No. 126 (Public (Election) Department dated 3.2.2006. The production of EPICs involve capturing of photographic images of identified electors, resizing of images, linking of images with the electoral rolls data base, printing of photo rolls as per Election Commission of India guidelines throughout the Districts of Tamil Nadu. That such production of EPICs would amount to production of goods and as per the Board's Circular No.167/18/95-CX4 dated 14.8.1995, the Board has clarified that the photo identity cards and holograms merit classification under Chapter 4901.90 of the CETA, 1985. ....
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....the images stored in the backup should be copied to IMGTEMP folder. The images in the IMGTEMP should be renamed to the part number and serial number of the elector. Each image is linked against each elector through part number and serial number of the elector. The vendor should first correct permissible mistakes in the elector's data with respect to the application given by the elector. Images of the elector should be collected and the unique EPIC number will be generated. In an A4 paper four EPICs will be printed. The printed EPIC for each elector should be cut using the cutter. The District Election Officer will supply the holograms and facsimile of ERO's signature that would be affixed by the representative of the ERO concerned. ....