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Service Tax - Highlights / Catch Notes

Home Highlights March 2024 Year 2024 This

Nature of activity - manufacture or service - making of photo ...


Photo Books, Albums, Calendars, and Brochures Classified as Manufacturing, Not Taxable Service, Due to Transformation Process.

March 20, 2024

Case Laws     Service Tax     AT

Nature of activity - manufacture or service - making of photo books/albums, calendars, brochures etc. to their different customers - The Tribunal concurred with the assessee's contention that their activity constitutes 'manufacture' rather than a taxable service. They noted that the process undertaken by the assessee involves significant transformation and results in the creation of new commercial products.

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