Customs, Excise and Gold Tribunal - Bangalore
C.C., C.E. And S.T. vs C.S. Software Enterprises Ltd. on 20 December, 2007
Equivalent citations: 2008[10]S.T.R.367
ORDER S.L. Peeran, Member (J)
1. This is a Revenue appeal against Order-in-Appeal No. 2/2007 dated 28-2-2007 passed by Commissioner of Customs, Central Excise and Service Tax, Hyderabad setting aside the demands of Service Tax on the respondents raised for the period from 14-3-2003 to 24-2-2004 along with interest. The assessee's were given order by the District Collectors of Srikalkulam, Vizjanagaram, Visakhapatnam and Medak districts from the State of Andhra Pradesh for preparing identity cards for the electors for the purpose of election on behalf of the Election Commission of India. The Revenue proceeded to consider the activity to come within the ambit of 'Photography Services'. The assessee took the contention that the issue of identity cards was a sovereign function in terms of the Constitution of India and the same cannot be brought within the ambit of Service Tax. Their plea has been upheld by the Commissioner (A). Revenue is aggrieved with the order and hence, this appeal.
2. The learned Consultant submits that this very issue came up for consideration in the case of CC & CE v. M/s. Bajarang Infotech Systems Pvt. Ltd. & M/s. CMC Ltd. and Ors. and this Bench by Final Order No. 779 to 782/2007 dated 23-7-2007 [2007 (7) S.T.R. 702 (T)] dismissed the Revenue appeals and allowed the parties appeals by upholding the contention that Service Tax was not leviable on the photo identity cards prepared by the assessee on behalf of the Election Commission of India. He produces a copy of the Final Order No. 779 to 782/2007, dated 23-7-2007.
3. The learned SDR files written submissions on behalf of the department. It is contended by the Joint Commissioner who has sent the written submission that the department has not accepted the cited ruling of the Tribunal and matter is in appeal. However, there is no stay order against the cited Final Order.
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 and Ors. by Final Order No. 779 to 782/2007 dated 23-7-2007 [2007 (7) S.T.R. 702 (T)]. The order also covers the cases of M/s. CMC Ltd. and M/s. Kerala State Electronics Development Corporation Ltd. This Tribunal after due consideration and also applying the ratio of CCE, Indore v. Ankit Consultancy Ltd. 2007 (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.
(Pronounced and dictated in open court)