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TMI Blog2017 (12) TMI 445X X X X Extracts X X X X X X X X Extracts X X X X ..... hotographers or in any business involved in studio activities or in any manner shooting movies or photography. Their business is to supply equipments for other professionals to do their photographic work. The nature of the activities undertaken by the appellants cannot be brought under Photographic Services. It is to be noted that there are various equipments which may have general functions not restricted to photography. Equipments like A.C. Generators, Cranes etc., are general equipments. They may be used along with Cameras; does not make them photographic equipments. The appellants did supply a variety of equipments apart from Cameras, which has nothing to do directly, if used independently, with photography - the activity of supply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 73(1) of the Finance Act, 1994 along with a penalty of equal amount for the first demand under section 78 of the Act. Further, penalties under section 76 and 77 were also imposed. 2. The learned counsel for the appellant submitted that they are not involved in any Photographic Services. They are in possession of equipments like Camera, Lights, Cranes etc., which are required for movie making or photography by the professionals. They are a company, who are engaged in renting out these equipments to such professionals. In other words, they are not photographers engaged in Photographic Service. Their business activity continued in this scope all along. He submitted that the department in the present proceedings held that they are l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring of pictures, they are overall covered by their activities, which are in relation to such photography. Accordingly, he supported the findings of the lower authorities and prayed for reduction of the penalty. 4. We have heard both sides and perused the records. 5. The activities of the appellants are not in dispute. In fact, in the present proceedings as well as in the subsequent proceedings resulting in order darted 27.03.2017, the activities recorded are the same. We have perused the scope of their activities as enumerated in the impugned order. 6. The relevant legal provisions are as under:- The definition of 'Photography' as per section 65(78) of the Finance Act, 1994 is reproduced below:- Photography inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other professionals to do their photographic work. Further, the department itself on the very same set of facts, against the very same appellants, proceeded to demand and recover service tax under the category of Supply of Tangible goods for the period after 16.05.2008. This act of the department makes it clear that the service tax entry introduced with effect from 16.05.2008 may appropriately cover the scope of the activity. 8. In any case, during the impugned period, we find that the nature of the activities undertaken by the appellants cannot be brought under Photographic Services. It is to be noted that there are various equipments which may have general functions not restricted to photography. Equipments like A.C. Generators, Crane ..... X X X X Extracts X X X X X X X X Extracts X X X X
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