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TMI Blog2016 (7) TMI 502X X X X Extracts X X X X X X X X Extracts X X X X ..... nt as it appeared to Revenue that the appellant is providing photography service under Section 65 (78)of the finance Act, 1994 w.e.f. 16.07.2001, when tax on photography service was introduced and the service was defined as : " 'Photography' includes still photography, motion picture photography, laser photography, aerial photography and fluorescent photography and" Further, Section 65 (79) of the Act defines as under : " 'photography studio or agency' means any professional photographer or any person engaged in the business of rendering service relating to photography". The appellant had entered into an agreement dated 09.03.2003 with the Governor of State of Jharkhand for prepar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he ground that as the Revenue have preferred appeal before the Hon'ble High Court, the issue has not attained finality and further, confirmed to proposed duty liability of Rs. 23,73,000/- with interest and equal amount of penalty under Section 78 of the Finance Act, 1994. Further, penalty was imposed under Sections 76 & 77 of the Finance Act, 1994. 5. Being aggrieved, the appellant preferred appeal before the Id. Commissioner (Appeals), who was pleased to dismiss the appeal agreeing with the findings of the Additional Commissioner. 6. Being aggrieved, the appellant-assessee is in appeal before this Tribunal. 7. The Id. Counsel appearing for the appellant, urges that the impugned order is bad and cryptic and have ignore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble service to a person and therefore, no service tax is leviable on such activities. In the similar fact and circumstances, the Division Bench of this Tribunal in the case of Commr. of Central Excise, Indore Vs. Ankit Consultancy Ltd. : 2007 (6) STR 101 (Tri.-Del.), relying on the ruling of the Hon'ble Supreme Court in the case of Bhaktawar Singh Balkishan Vs. Union of India : 1988 (2) SCC 293, also held that preparation of voter list for Chief Electoral Officer, is a part of sovereign activity of State and not a business activity with an eye on profit and the same is not assessable to service tax. It is further urged that the works done EPIC, is in the nature of works contract. It is further urged that the impugned order is contrary to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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