9911796707
TMI Blog2023 (8) TMI 469X X X X Extracts X X X X X X X X Extracts X X X X ..... f processing of EPIC, which consists of camping at several places for capturing photos of electors after verification, printing of details of electors, pasting of photo identity card, electors on cards, preparation of duplicate of EPIC in miniaturized form and the Tribunal also held that the preparation of EPIC is not covered under the photography service. Thus, the activity undertaken by the appellant for preparation of Election Photo Identity Card, does not qualify under Photography Service . Appeal allowed. - HON BLE MR.ASHOK JINDAL , MEMBER ( JUDICIAL ) And HON BLE MR. K. ANPAZHAKAN , MEMBER ( TECHNICAL ) Shri Ananda Sen , Advocate for the Appellant Shri P. K. Ghosh , Authorized Representative for the Respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I Vs. CMC Ltd. reported in 2007 (7) STR 702 (Bag.CESTAT), wherein this Tribunal has observed as under : 5. The learned Counsel, Shri K.S. Ravi Shankar, referred to Circular Nos. 141/52/95-CX, dated 14-8-1995 and 195/20/CX., dated 3-4-1996 wherein a clarification has been given by the Board with regard to the Photo Identity Cards. In terms of the said Notification, the department has viewed that the Photo Identity Cards are required to be treated as goods and to be classified under sub-heading 4109.90 of the Schedule to the CET, 1985. It is his submission that once the department has taken this view, then the question of attracting Service tax does not arise. It is his further submission that the issue of Photo Identity Cards by the Ele ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctivity to bring them under the definition of goods for exigibility. There is no merit in the Revenue appeals and the same are rejected and the appeal of M/s. Bajarang Infotech Systems Pvt. Ltd. is allowed with consequential relief, if any. 8. The issue was again examined by this Tribunal in the case of Commissioner of Customs, Central Excise Service Tax, Hyderabad II Vs. C.S.Software Enterprises Limited reported in 2008 (10) STR 367 (Bag.CESTAT), wherein this Tribunal has held as under : 4. We have considered the submissions. We find that the issue in this case has already been decided in terms of Final Order rendered in the case of CCE, Hyderabad v. M/s. Bajarang Infotech Systems Pvt. Ltd. M/s. CMC Limited Others by Fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d upon the judgments of the Hon ble Tribunal in the case of CCE, Hyderabad Vs. CMC reported in 2007 (083) RLT 481 (CESTATBan.) and in case of C.S. Software Enterprises Ltd., reported in 2008 (10) STR 367 (Tri.-Bang.) wherein it was held by the Tribunal that preparation of EPIC is not covered under photography Service. We do not find any infirmity in the finding of Commissioner (Appeal). Accordingly we hold the Order-in- Appeal and reject the Revenue s Appeal. 10. In view of the above decision, the issue in dispute is settled that the appellant is providing the service to District Election Officer for entire work of processing of EPIC, which consists of camping at several places for capturing photos of electors after verification, prin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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