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TMI Blog2017 (12) TMI 614X X X X Extracts X X X X X X X X Extracts X X X X ..... 5-CX4 dated 14.8.1995, the Board has clarified that the photo identity cards and holograms merit classification under Chapter 4901.90 of the CETA, 1985. Since the respondents were engaged by the Government of Tamil Nadu, for production of EPICs and not merely taking photographs of the voters, the activity would not fall under photography service. The activity carried out by the appellant would not fall within the definition of photography service - appeal dismissed - decided against Revenue. - ST/474/2009 and ST/CO/100/2009 - Final Order No.43073/2017 - Dated:- 7-12-2017 - Ms. Sulekha Beevi C.S., Member ( Judicial ) and Shri Madhu Mohan Damodhar, Member ( Technical ) Shri B. Balamurugan, AC (AR) for the Appellant None for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... District administrations. The respondents cannot be held to be discharging any sovereign function and therefore the respondent's contention that they are discharging sovereign function for the State cannot be accepted. The Commissioner (Appeals) has erred in holding that the issue of EPICs cannot be considered as photography services. As per section 65(78) of Finance Act, 1994, photography service includes still photography, motion picture photography, laser photography, aerial photography or fluorescent photography. In the present case, the respondents issued EPICs and for such activity, they have undertaken to take the photographs as well as printing and laminating them before handing over to the voters. Therefore, the principal activ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... segment cannot be separated for levying service tax. The contract was for total activities done by the respondent and not merely for taking photograph of the voters. The production of EPIC involves videography of the person, computerized capture of the video graphed image, merging of the image with the date of the person already entered in the computer and the computerized printing out of the merged data and the image through a laser printer. This print out has to be verified, validated and pasted with the holograms of the State emblem and then cut, folded and laminated before issue to the person. The Commissioner (Appeals) has rightly analyzed the facts as well as law and observed that the activities undertaken by the respondent would not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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