TN VAT - digital photography - the activity of digital photography as carried on by the petitioner...

TN VAT - digital photography - the activity of digital photography as carried on by the petitioner herein, is a service as contemplated under the provisions of the Finance Act, 1994 levying service tax and the petitioner is, already, remitting service tax on the said receipts. - levy of service tax and value added tax are mutually exclusive. .....

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