TaxTMI 
TaxTMI 
2019 (3) TMI 1178
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....eal has been filed raising the following substantial questions of law: "(i) Whether in the facts and circumstances of the case, the Tribunal is justified in holding that the demand raised as well as interest is legal and proper without considering or discussing, the plea of correctness of invocation of larger period raised before it? (ii) Whether larger period of limitation is invokable in the case, when there is a bonafide belief about the taxability of the service, which has been accepted while deleting the penalty and consequently, the demand is barred by limitation?" 3. We have heard M/s.K.Jayachandran, learned counsel for the appellant and Mr.A.P.Srinivas, learned Senior Standing Counsel for the respondent. 4. Two issues are canv....
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....05.2008 stating that he is an individual, who offers skill and labour to the film producing companies, he does not own any infrastructure or equipment to provide any service to any person much less an organization, he does not have an office or seal or persons to provide service, he is not a photographer in commercial trade parlance. There is no suppression on his part since department is aware of the appellant's activities since the year 2005 onwards and the extended time limit cannot be invoked to demand tax. Further, the assessee stated that he is not liable to pay service tax on the activities indulged by him and the registration shown is liable to be cancelled and the tax paid by him till date be refunded with interest. 7. The ass....
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.... Section 65(79) of the Finance Act. In such an event, it should be seen as to whether the provisions of Section 65(105)(zb) of the Finance Act could be made applicable as per the assessee stand, he does not own a photography studio or even does not own a camera, which is very hard to believe. 10. However, Section 65(105)(zb) of the Act not only restricts the definition to photography studio alone but also to an agency. The assessee is an individual, a proprietary and he is an agency in the legal sense of the terms. Therefore, Section 65(105)(zb) of the Finance Act would stand attracted and the assessee is liable to pay service tax. With regard to invoking extended period of limitation, the assessee in the year 2005 voluntarily registered h....