CESTAT Deletes Service Tax Demand Because Photo Printing Activity Was Held as Manufacture

Gupta Color Lab Vs Commissioner of CGST & Central Excise (CESTAT Delhi) The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed the appeal filed by the appellant and set aside the demand of service tax, interest, and penalties raised on activities relating to printing and developing photographs. The appellant was registered with the service tax department but had not filed ST-3 returns. Based on third-party data, the Department found that the appellant had received amounts towards photography services during the period 2016-17 without payment of service t...