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TMI Blog2010 (4) TMI 568X X X X Extracts X X X X X X X X Extracts X X X X ..... is order had not considered (i) whether activities undertaken by assessee in absence of use of laser device could be said to have been covered under 'photographic service' and (ii) whether said activity or a portion of activity could be made liable to both excise duty and service tax. Held that - in such circumstances the matter was remanded to Commissioner. X X X X Extracts X X X X X X X X Extracts X X X X ..... Production procedure of security hologram is as under according to the learned advocate : Steps Procedures Details Whether laser photography used or not Step 1 Mastering Design and development of master security hologram (mould) using holographic technique. In this stage we are using laser, dot-metrics technology and electron beam for encrypting security details and code word into the medium. The master/mould can be replicated to several copies using electroforming technique. Only one master is required for the production of millions of security holograms. Laser devices used. Step 2 Electroforming This process makes the replication of master hologram (mould) to numerous copies using chemical processing which is similar to elect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n that the department is proposing to levy both Central excise duty and service tax on the same activity and this is not permissible. He also reiterated his submissions regarding limitation. 5. On the other hand, learned DR submitted that the appellants admittedly undertake the activities of electroforming and supply of shims to Process Color. She submitted that the activities undertaken by the appellants can be said to be similar to the photographic activity in the sense that today normally in the digital camera digital images are produced and transferred to computer and from the computer directly photographs are printed on photographic paper. The activity of manufacture of mould by using laser device is covered by laser photography and i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dmittedly obtained moulds, produced shims and supplied the shim holograms to Process Color who produced hologram labels and cleared the same on payment of excise duty. The Commissioner in his order has not taken these facts viz., the fact that the moulds are not manufactured by the appellants, but they are engaged only in the activity of production of shim holograms into account as observed "from the above it can be seen that the activity undertaken for supplying these holographic label is nothing but imaging required details using laser holograph technology as alleged in the notice". Therefore, the submission that in the absence of use of laser device in the activities undertaken by the appellant, whether appellants can be considered to ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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