TMI Blog2007 (4) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... ention was not correct and allowed waiver of pre-deposit to appellant - Appeal No. ST/59/2007 - Stay Order No. 335/2007 - Dated:- 17-4-2007 - [Order per: S.L. Peeran, Member (J) (Oral)]. - The appellant is seeking waiver of pre-deposit of Service tax of Rs. 41,63,076/-. The appellants had carried on the activity of production of Electoral Photo Identity Cards and Bus Passes for APSRTC. The Rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been taken. She prays for full waiver. 3. The learned JDR defended the order and prayed for putting the appellants on terms, as the Revenue involved is high. 4. On a careful consideration, prima facie, the preparation of photo identity cards cannot be considered to come within the category of Photographic Services. The definition of photographic service does not contemplate the taking of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|