2018 (9) TMI 1656

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cate, for the Appellant Shri S. Govindarajan, AC (AR) for the Respondents. ORDER Per Madhu Mohan Damodhar The appellants are providing services in relation to photography. Among other charges they were also collecting amounts towards Threading charges, Negative Storage charges and Lab Conformation charges from their customers. It appeared to the department that the service tax liabilit....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Appeals) vide impugned order No. 77/2010 dated 31.03.2010 set aside the penalty under Section 76 ibid, however, upheld the remaining portion of the adjudication order. Aggrieved, appellants are before this forum. 2. Today when the matter came up for hearing, on behalf of the appellants, Ld. Advocate A. Sivaranjini put forth various submissions in respect of each of the charges as under"- i) ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....osition of penalty. 3. On the other hand, Ld. AR, supports the impugned order. 4. Heard both sides and have gone through the facts. 5.1 The demands in respect of Lab Confirmation charges have not been contested and are therefore upheld. So ordered. 5.2 Ld. Advocate has contended that the threading charges are nothing but cost of the film and the VAT has been discharged on the same. So ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... charges. Keeping all these mitigating factors in mind, we set aside the penalty imposed under Section 78 ibid. So ordered. 6. The miscellaneous application seeking change of cause-title of the respondent is filed by the department due to change in jurisdiction and address of the respondent. The present jurisdiction and address of the respondent is as follows:- The Commissioner of GST & Cent....