2018 (10) TMI 92

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....Technical) Shri Dharmendra Srivastava (CA) for Appellant Shri Mohd Altaf (Asstt. Commr.) AR for Respondent ORDER Per: Archana Wadhwa After hearing both the sides we find that the appellant is engaged in the activity of manual enlargement of photographs negatives and also runs Collection Centre for collection of exposed photo films received from various clients for getting some proce....

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....s. 3,27,136/-(Rs. Three lakhs twenty seven thousand one hundred and thirty six only) alongwith confirmation of interest and imposition of identical penalty under Section 78 of the Finance Act, 1994. In addition penalty of Rs. 12,000/-(Rs. Twelve Thousand only) and of Rs. 5,000/- (Rs. Five thousand only) were imposed under Section 77 of the Act read with Section 70. Further penalty of Rs. 2,72,248/....

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....ifies that the said circular was withdrawn and the Master Circular dated 10 May, 2007 was issued, which again was to the same effect. He further submits that in the year 2008, they have sought clarification from the Board as to whether the said services of running a collection centre are classifiable under Photography Services or Business Auxiliary Services and the Board vide its letter dated 16.0....

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....e limitation period and he is ready to pay the same. He also prays for setting aside the penalties. 5. As is clear from the fact that the Board's Circular dated 27.12.2001 referred (supra) has clarified the issue that the collection centre who merely collects the exposed film from their clients and gets it developed from other processing lab, will not be covered by the Photography Services. Tho....