2008 (11) TMI 30

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ar, Authorized Departmental Representative (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 rela....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d  a penalty of equal amount under Sections 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, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....arious studios act as collection centres of negatives 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 a....