TaxTMI 
TaxTMI 
2008 (11) TMI 30
X X X X Extracts X X X X
X X X X Extracts X X X X
....ntative (DR) for the Revenue Shri Ravi Raghvan, Advocate for the respondent [Order M. Veeraiyan, Member (Technical)] - This is an appeal by the Department against the order of the Commissioner (Appeals) No. 43 (MPM)ST/JPR-I/2006 dated 29.5.2006. 2. Heard both sides. 3. The respondent is having a photography lab and undertakes job of various works relating to photography. In certain cases, th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tions 75 and 78 and also in addition imposed penalty under Section 76. 5. Commissioner (Appeals) however, held that the studios professional photographers/free lancers cannot be treated as customers. He relied on certain certificates of experts in this regard. Commissioner (Appeals) in paragraph 7.2 has held as follows: "7.2 I also find that, the adjudicating authority has not discussed th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....es and transmit to the lab of the respondent for further processing and they are not required to pay service tax in terms of ST Circular No.37/5/01 dated 27.12.2001. He also submits that Commissioner (Appeals) has satisfied himself from the certificates placed before him that the studios free lancers/photographers were registered with the excise authorities and have paid service tax. 7. Learned ....