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TMI Blog2019 (2) TMI 91X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the authorities below - Merely because the appellant does not have a studio or has own industry not registered as commercial concern would not take him out of the ambit of the photography service as he is a professional photographer - demand upheld. Penalty u/s 78 of FA - Held that:- The appellant had entertained a reasonable view as to whether he would fall within the definition of photography service as he was not having any studio for rendering taxable service and taking into consideration the bonafide belief of the appellant, penalty is not leviable - penalty set aside. Appeal allowed in part. - Appeal No. ST/124/2011 - Final Order No. 43020/2018 - Dated:- 22-11-2018 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ess of rendering services relating to photography. Though photography service was brought into service tax net with effect from 16.7.2001, the said act was amended whereby the scope of taxability of photography service was expanded with effect from 1.5.2006 covering any person providing photography service. Prior to 1.5.2006 only professional photographer or a commercial concern providing such service is covered under the definition of photography studio or agency. The appellant being a person who has only the skill of taking photography cannot be described as a professional photographer or a commercial concern. He used to get orders from various companies and also make advertisement films for such work. He picturises the events for which h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant sections are reproduced as under:- Section 65(79) of the Finance Act, 1994 Photography Studio or Agency means any professional photographer or a commercial concern engaged in the business of rendering services relating to Photography. Section 65(105)(zb) The taxable service is a service provided or to be provided to a customer by a photography studio or agency in relation to photography in any manner Section 65(78) Photography includes still photography, motion picture photography, laser photography, aerial photography or fluorescent photograph 6. As seen from the provisions of law extracted above, photography studio or agency means any professional photographer or a commercial concern enga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le view as to whether he would fall within the definition of photography service as he was not having any studio for rendering taxable service and taking into consideration the bonafide belief of the appellant, we are of the considered view that the penalty imposed under section 78 is unwarranted and is set aside by invoking section 80 of the Finance Act, as it stood during the relevant period. 8. From the above discussions, the impugned order is modified to the extent of setting aside the penalty imposed under section 78 only without interfering with the rest of the order. The appeal is partly allowed in the above terms, with consequential relief, if any. (Operative portion of the order was pronounced in open court) - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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