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TMI Blog2024 (9) TMI 1546X X X X Extracts X X X X X X X X Extracts X X X X ..... . [ 2018 (11) TMI 754 - CESTAT CHANDIGARH ] held that 'the activity undertaken by the appellant amounts to manufacture and classifiable the Chapter 4911, therefore, no service tax is payable by the appellant.' The impugned order is set aside - appeal allowed. - MR. S. S. GARG, MEMBER (JUDICIAL) AND MR. P. ANJANI KUMAR, MEMBER (TECHNICAL) Ms. Krati Singh, Advocate for the Applicant Shri Aneesh Dewan and Shri Aniram Meena, Authorised Representatives for the Respondent ORDER The appellants, M/s Thomson Press India Ltd., are engaged in printing and sale of various stationery items and printing and sale of photo albums, photo books, photo calendars etc; on conducting an investigation, Revenue was of the opinion that the appellants are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... P H) Commissioner v. Federal Bank Limited, 2016 (42) STR 418 (SC) AP State Electricity Board v. Commissioner, 1994 (70) ELT 3 (SC) State of Karnataka v. Pro Lab, 2017 (51) STR 193 (SC) Foto Flash v. C.C.E C.S.T.-Bangalore Service Tax- 1, 2022-TIOL-297- CESTAT-BANG 22. Safety Retreading Company Private Limited v. Commissioner, 2017-TIOL- 28-SC-ST Mahanagar Telephone Nigam Ltd. v. Union of India and Ors., 2023 (73) G.S.T.L. 310 (Del.) [affirmed by Hon'ble Supreme Court in 2024 (388) E.LT 141 (SC)] M/s. Vasanth Color Laboratories Ltd. v. Commissioner of Service Tax Bangalore Service Tax-1, 2022-TIOL-437-CESTAT-BANG M/s. Picasso Digital Media Pvt. Ltd. v. Commissioner, CGST, East-Delhi (Vice-versa), 2024-VIL-179-CESTATDEL- ST 3. Shri Aneesh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the photographs when printed from soft form to hard bound form as a photo book. 16 . Ld. Counsel has relied upon the various decisions in support of their arguments to say that the activity undertaken by the appellant is printing on paper, the photographs/photo book amounts to manufacture. The said issue has been examined in the case of Fitrite Packers (supra) wherein the Hon ble Apex Court has observed as under :- 10. On the facts of the present case, it is to be determined as to whether the case would fall under category (2) or category (4). We have already taken note of printing process. A cursory look into the same may suggest, as held by the Tribunal, that GI paper is meant for wrapping and the use thereof did not undergo any chang ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e linings by themselves without the processes of drilling, trimming and chamfering. It was in this situation that the test laid down was that if by adopting a particular process a transformation takes place which makes the product have a character and use of its own which it did not bear earlier, then such process would amount to manufacture irrespective of whether there was a single process or several processes. 17 . Further, Hon ble Delhi High Court in the case of Delhi Press Patra Prakashan (supra) has examined the issue and observed as under :- ..We do not think that we can read in this observation of Calcutta High Court, a decision that printing activity carried on by a publishing house may amount to manufacture does not ipso facto exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, viz. Photograph and such photograph cannot be called a negative film and thus the negative film losses its identity completely, after the same had been developed and had also become a totally different commercial commodity having its own identity/character and a product of end us. Therefore, what is involved while taking a photograph by a photographer is a manufacture. Hence, the assessee having engaged themselves in manufacturing process is entitled to claim investment allowance. 19 . In view of the above judicial pronouncements and the activity undertaken by the appelant Chapter Heading 4911, is very much clear that the appellant has undertaken the activity of printing photograph on plain printing paper and thereafter bind them and sel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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