9911796707
TMI Blog2023 (12) TMI 1007X X X X Extracts X X X X X X X X Extracts X X X X ..... nvincing that since the service was provided along with material it is classifiable as works contract service. The service is similar to the photography service and in M/S. JAIN BROTHERS M/S. PUNJAB COLOUR LAB. VERSUS CCE, BHOPAL [ 2008 (11) TMI 58 - CESTAT, NEW DELHI] and COMMISSIONER OF CENTRAL EXCISE, RAIPUR VERSUS AJANTA COLOR LABS [ 2008 (12) TMI 135 - CESTAT NEW DELHI] in case of photography, since it is provided along with material. It was held that the service is qualified as works contract service - Applying the ratio of the said judgment, we are of the view that the service in the present case is qualified as works contract service, for this reason also the demand under wrong head i.e inspection and certification service wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e present case service being identical to photography is also correctly classifiable under works contract service. In support, he placed reliance on the following judgments: Jain Brothers Vs. CCE, Bhopal (2009) 13 STR 633 (CESTAT, New Delhi) CCE, Raipur Vs. Ajanta Color Labs (2009) 14 STR 468 (CESTAT, New Delhi) Agrawal Color Photo Industries Vs. Asst. Commr. Of Cus. C.Ex., Jabalpur (M.P) 2.1 He further submits that X-Ray services are not taxable under Service Tax as held by Tribunal in the case of Commr of C.Ex Kolhapur Vs. Injo Technical Services-2011 (24) STR 438 (Tri-Mum.). He further submits that the SCN and order-in-original was issued which is not consistent with the provision of Section 73 of the Finance Act 1994 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the same. We find that as per the definition of inspection and certification service, apart from inspection, certification is also required whereas in the present case there is no certification found on record therefore on that basis the activity of X-Ray on the material cannot be classified as inspection and certification charges. We are also convinced with the submission of the learned Counsel that since the service was provided along with material it is classifiable as works contract service. The service is similar to the photography service and in the judgment cited by the learned Counsel in case of photography, since it is provided along with material. It was held that the service is qualified as works contract service. Applying the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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