Commissioner of Central Good and Service Tax Vs Venus Albums Company Pvt. Ltd. (Supreme Court of India)
The contention of the department/ revenue that the activity undertaken by the assessee in relation to ‘digital offset printing‘ was a service leviable to service tax under the category of ‘photography services’ both prior and post introduction of negative list regime came to be negated.
The department had challenged the order passed by Tribunal, Mumbai wherein, the tribunal, inter alia, held that the activity of digital offset and offset printing amounts to manufacture and the same is classifiable under heading chapter 4911 of the Central Excise Tariff. Therefore, no service tax would be payable on such activity. The contention of the department/ revenue that the activity undertaken by the assessee in relation to “digital offset printing” was a service leviable to service tax under the category of “photography services” both prior and post introduction of negative list regime came to be negated.
The Hon’ble Supreme Court rejected the arguments of the revenue and held that there is no substantial question of law requiring consideration and therefore dismissed the appeal of the department.
FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER
Delay in Diary No.18113/2021 is condoned.
There is no substantial question of law requiring consideration by this Court in these appeals.
The appeals are consequently dismissed.
Pending application (s), if any, are also disposed of.
This was a clear case of Tax Terrorism by the department of revenue. All India Digital Offset Press Association , New Delhi tirelessly fought of years for its members.
Ultimately justice prevailed in SC.