2023 (3) TMI 835 - SCH - Service Tax

Nature of activity - sale or service - sale of photo books to photographers/photo studios and individual photographers - it was held by CESTAT that As the activity of printing has also been exempted from payment of service tax, if we take note of the fact that the activity undertaken by the appellant in relation to photography service then also the activity undertaken by the appellant is not taxable service. HELD THAT - There is no substantial question of law requiring consideration by this Court in these appeals. Appeal dismissed.

Summary

The Supreme Court of India in Citation: 2023 (3) TMI 835 - SC Order, dismissed the appeals as there was no substantial question of law requiring consideration. The delay in Diary No.18113/2021 was condoned, and any pending applications were also disposed of.