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2024 (11) TMI 288 - AT - Service Tax


Issues:
1. Appeal assailing impugned orders dated 18.03.2013 and 28.06.2019 passed by the Commissioner (Appeals).
2. Appeal No. ST/58178/2013: Inclusion of the cost of materials in providing photographic services and invoking extended period for issuing SCNs.
3. Appeal No. ST/61058/2019: Service tax evasion on photographic services and classification of activities as manufacture.

Analysis:

Appeal No. ST/58178/2013:
The appellant, engaged in photography services, challenged the service tax demand in two SCNs. The first SCN sought service tax on raw material cost, while the second SCN alleged evasion. The Commissioner (Appeals) upheld the demand but set aside the penalty. The appellant argued that the SCNs were time-barred and relied on precedents where extended period was deemed inapplicable. The appellant contended that the value of material used in providing services should not attract service tax. The department argued for including material costs based on a different Tribunal decision. The Tribunal noted conflicting Tribunal decisions on material cost inclusion but ruled in favor of the appellant due to reasonable doubt and excess tax paid.

Appeal No. ST/61058/2019:
The Revenue issued a SCN for service tax evasion on photographic services. The Joint Commissioner confirmed the demand, interest, and penalties. The appellant argued that the activities amounted to manufacturing, not services. The Tribunal cited a recent case and a Supreme Court decision supporting the appellant's position. The Tribunal found in favor of the appellant due to the established precedent and recent decisions aligning with the appellant's argument.

The Tribunal allowed Appeal No. ST/58178/2013 on limitation grounds and Appeal No. ST/61058/2019 on merits. A miscellaneous application by the Revenue for changing the respondent's name and address was also allowed.

 

 

 

 

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