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TMI Blog2023 (8) TMI 469X X X X Extracts X X X X X X X X Extracts X X X X ..... cer Cum D.M., Lakhisarai, Bihar for execution of the work of preparation of photo identity card in terms of the said agreement. 3. The allegation of the Revenue is that the appellant was engaged in making of voter identity card for District Election Officer and as such, have rendered "Photography Service" to District Election Officer. Therefore, such activities of making voter identity card came under the purview of Section 65 (78) and 65 (105) (zb). 4. Therefore, a show-cause notice was issued on 23.03.2011 to demand service tax on the activity undertaken by the appellant. 5. The matter was adjudicated. The service tax was confirmed. 6. Against the said order, the appellant is before us. 6. The ld.Counsel for the appellant submits tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case of CCE, Indore v. Ankit Consultancy Ltd. - 2007 (6) S.T.R. 101 (Tri.-Del.) wherein this issue has been decided in assessee's favour. 8. We have carefully considered the submissions and we note from the Stay Order given in these matters that the activity carried out by the parties are sovereign activity performed by the State functionaries. The Office of the Chief Election Commission is constituted under the Constitution of India. They are not carrying out the activity of photographic service by issuing Electors Photo Identity Cards. The issue of Electors Photo Identity Cards cannot be considered as "Photo Identity" falling within the definition of "Photographic Service" as per Section 65(78) as well as Section 65(79). The Circular ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6) S.T.R. 101 (Tri. - Del) has held that the activity of preparing elector photo identity cards cannot be considered to fall within the ambit of photographic services as per Section 65(78) as well as Section 65(79) of the Finance Act. We find that the issue is fully decided in assessee's favour. The impugned order passed by the Commissioner (A) is legal and proper. There is no merit in this appeal and the same is rejected. 9. Further in the case of CCEx., Lucknow Vs. M/s Altcom Private Limited vide Final Order No.57894/2013 dated 03.10.2013, this Tribunal has held as under : "We find that the respondents are providing the service to District Election Officer for entire work of processing of EPIC which consists of camping at several plac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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