The answer is no. Relevant decisions are as follows:
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C. C., C. E. & S. T., HYDERABAD-II Versus C. S. SOFTWARE ENTERPRISES LTD. - 2008 TMI - 4236 |
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Dated: December 20, 2007 - CESTAT BANGALORE, |
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Service Tax - Activity of preparing identity cards for the electors for purpose of election on behalf of Election Commission of India - Revenue proceeded to consider the activity to come within the ambit of 'Photography Services' - assessee's contention that the issue of identity cards was a sovereign function in terms of the Constitution of India and the same cannot be brought within the ambit of Service Tax, is sustainable - issue is fully decided in assessee's favour - no merit in this appeal so rejected |
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ELECTRICAL INSPECTORATE, GOVT. OF KARNATAKA Versus C.S.T - 2008 TMI - 3442 |
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Dated: October 31, 2007 - CESTAT, BANGALORE |
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Service Tax - Appellant, State Govt Dept carrying on sovereign activity of inspection and certification of electrical installations - In view of Circular 18.12.06, sovereign function cannot be subject matter of Service Tax - beneficial Circular will have retrospective effect - bonafide belief, demand time-barred |
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BAJARANG INFOTECH SYSTEMS PVT. LTD. Versus COMMR. OF C. EX., HYDERABAD-Il - 2007 TMI - 1922 |
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Dated: April 17, 2007 - CESTAT, BANGALORE |
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Service Tax - Stay/Dispensation of the deposit - Revenue contended that appellant activity of production of Electoral Photo Identity Cards & Bus passes is covered under photography services and accordingly demand of service tax were made - Held that revenue contention was not correct and allowed waiver of pre-deposit to appellant |
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COMMISSIONER OF CUS. & C. EX., HYDERABAD-II Versus CMC LIMITED - 2007 TMI - 1851 |
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Dated: July 23, 2007 - CESTAT, BANGALORE |
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Service Tax - Photography service - Revenue contended that the appellant activity of issue of Electors Photo identity is covered under 'Photography service' - Held that revenue contention is not correct |
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