Photography Services Tax: Sale vs. Service Debate Under Exemption Notification No.12/03-ST and Article 366(29A)(b) Clarified.

Nature of activity - sale or service - photography service - use of the paper upon which an image is printed using certain consumables and chemical in the photography service - The term ‘sale’ appearing in exemption Notification No.12/03-ST dated 20.06.2003 would also include “deemed sale” as defined by Article 366(29A)(b) of the Constitution. - HC .....

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