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Service Tax - Highlights / Catch Notes

Home Highlights April 2020 Year 2020 This

Nature of activity - sale or service - photography service - use ...


Court Rules Photography Printing as Service, Not Sale, Under Exemption Notification No. 12/03-ST.

April 30, 2020

Case Laws     Service Tax     HC

Nature of activity - sale or service - photography service - use of the paper upon which an image is printed using certain consumables and chemicals - interpretation of term ‘sale’ appearing in exemption Notification No.12/03-ST - The substantial questions of law are answered in favour of the assessee

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