Exemption to still photography by a photography studio or agency which is other than a commercial concern - 006/01 - Service Tax

This Notification has been rescinded by Notification No. 20/2005 -ST dated 07-06-2005 with effect from 16-06-2005

Exemption to still photography by a photography studio or agency which is other than a commercial concern

Notification no. 6/2001 dated 09-07-2001

[As amended by  Notification No.13/2001-ST, dated. 27/12/2001]

In exercise of the powers conferred by section 93 of the Finance Act, 1994 (32 of 1994), the Central Government being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service provided to a customer in relation to still photography by a photography studio or agency, ¹other than a commercial concern, from the whole of the service tax leviable thereon under section 66 of the said Finance Act.

2. This notification shall come into force on the 16th day of July, 2001.

 

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Note :

1. For the words "which is not registered under the law relating to Shops and Establishment or any other law of a State for the time being in force", the words "other than a commercial concern" has been substituted vide Notification No. 13/2001 dated 27/12/2001