TaxTMI 
TaxTMI 
2008 (3) TMI 318
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....y of service, ultra vires the Constitution, void and inoperative. (b) That, this Hon'ble Court may be pleased to declare circular dated 9-7-2001 as ultra vires the Constitution and law and further declare the same as void and inoperative. (c) That, this Hon'ble Court may be pleased to declare by an appropriate writ that the petitioner's service activity does not attract the provision of service tax and accordingly forbear the respondents from subjecting the petitioner's activity to levy, assessment and collection of service tax. (d) That, without prejudice to the aforesaid, this Hon'ble Court may be pleased to declare that the value of the goods (raw-materials) comprised of any service such as photography paper ....
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....imposed for the first time with a view to levy the service tax on recognized sectors such as Telephones, General Insurance, Stock Brokers etc. However, the Finance Act, 2001 made various amendments in the law with a view to widen the net of the service tax by including various services in the ambit of law. Section 65(72) defines "taxable service" which included vide clause z(b) service provided to a customer by a Photo Studio or Agency relating to photography. 4. According to the petitioner the term "photography" and "photography studio or agency" have been defined in clauses 47 and 48 respectively of Section 65 of the Act and as the work done by the petitioners does not fall within the definition or mischief of "photography" and/or "pho....
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....hotography studio and agency". 7. Shri Verma, learned counsel for the petitioner submitted that most of the issues proposed to be raised in the present writ petition stand concluded in view of the Judgment of the Supreme Court reported in the matter of C.K. Jidheesh (supra) and Rainbow Colour Lab. and another v. State of M.P. and others - 2001 (134) E.L.T. 332 (S.C.) = (2000) 2 SCC 385 but the question raised by the petitioner, that the petitioner does not come within the mischief of clause 47 and/or clause 48 of Section 65 of the Act, therefore, this Court must decide the said question. 8. Shri Verma placing reliance upon the judgment of the Supreme Court in the matter of South Gujarat Roofing Tiles Manufacturers Association and anot....
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....Mangalore pattern roofing tiles were covered in the definition of potteries industries especially when the definition provided for certain articles to be part of the potteries industries. Taking into consideration the nature of the work and the intention of the legislature the Supreme Court observed that the definition though was inclusive but was to be treated as closed definition because the legislature in its wisdom provided nine articles as part of the Potteries Industries. 11. In the present matter the definition of "photography" as provided in clause 47 says that "photography" includes still photography, motion picture photography, laser photography, aerial photography and fluorescent photography". This definition cannot be conside....
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.... amended by Act No. 2001 provided. 12. The Supreme Court further observed that the provisions of the Finance Act were challenged by the Kerala Colour Laboratories Association, the challenge was repelled by the Kerala High Court and S.L.P. against the said judgment had been dismissed by the Supreme Court. According to the Supreme Court the Kerala High Court correctly considered all aspects including the aspect of double taxation. In view of the said judgment the provisions contained in Clauses 47 and 48 of Section 65 were not ultra vires the Constitution. 13. In the matter of Rainbow Colour Lab. and another v. State of M.P. and others (supra) the question before the Supreme Court was that whether the work of the photographer in taking ....
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.... thereafter in his dark room he develops negatives and, thereafter prints the desired size of the photographs. The work of the colour laboratory is to receive the exposed negatives/rolls, develop the same and print the photographs of the desired size as per the orders placed by the original consumer through the photographer who had taken the photographs either in the studio or anywhere else. When the word "photography" includes still photography, motion picture photography, lazer photography, arial photography, fluorescent photography etc. then any negative used for taking photograph would come under the inclusive definition of photography. The work of the photographer is not only to shoot the person or the scene but is also to develop the ....