Elector photo identity card preparation is not photographic service and is outside Service Tax liability

Preparing elector photo identity cards for the Election Commission was held not to fall within the statutory description of photographic services under the Service Tax law. The Tribunal followed its earlier view on the same work and treated the activity as part of a sovereign or public function, not a taxable commercial photographic service. As a result, the activity was held not exigible to Service Tax and the Revenue's challenge failed.

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Issues: Whether the activity of preparing elector photo identity cards for the Election Commission of India was classifiable as photographic services and liable to Service Tax.

Analysis: The activity had already been considered in an earlier Tribunal order concerning the same kind of work done on behalf of the Election Commission. The Tribunal followed that decision and the reasoning applied therein, including the view that preparing elector photo identity cards for election purposes did not answer to the statutory description of photographic services under the relevant service tax entry. The work was treated as part of a sovereign/public function and not as a taxable photographic service.

Conclusion: The activity was not taxable as photographic services under the Service Tax law, and the Revenue's challenge failed.

Ratio Decidendi: Work undertaken for preparing elector photo identity cards on behalf of the Election Commission does not fall within the statutory ambit of photographic services and is not exigible to Service Tax.

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