Whether the issue of Electors Photo Identity Card (EPICs) is an activity subject to service tax?

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..... Whether the issue of Electors Photo Identity Card (EPICs) is an activity subject to service tax? - Commentaries / Editorials Dated:- 21-10-2007 - News - In a recent judgment, honorable tribunal Bangalore ( Reported in 2007 -TMI - 1851 - CESTAT, BANGALORE ) has decided the issue that whether the issue of Electors Photo Identity Card (EPICs) is an activity which cannot be brought within the ambit o .....

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..... f photography service for the purpose of charging service tax. Judgment: We have carefully considered the submissions and we note from the Stay Order given in these matters that the activity carried out by the parties are sovereign activity performed by the State functionaries. The Office of the Chief Election Commission is constituted under the Constitution of India. They are not carrying .....

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..... out the activity of photographic service by issuing Electors Photo Identity Cards, The issue of Electors Photo Identity cards cannot be considered as "Photo Identity" falling within the definition of "Photographic Service" as per Section 65(78) as well as Section 65(79 ). The Circular referred to by the Counsels clearly apply to the facts of the case. Furthermore, the Tribunal, in the case of .....

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..... CCE v. Ankit Consultancy Ltd. (cited supra), has clearly held that any activity performed by a State organ to discharge the sovereign activity of the State cannot be brought under the tax limit. This finding is also supported by the Circulars noted supra. Further, it is seen that the Board's Circular No. 141/52/95-CX and 195/20/CX views this activity to bring them under the definition of "goods" f .....

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..... or exigibility. There is no merit in the Revenue appeals and the same are rejected. - News - Press release - PIB Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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