Sovereign electoral function excludes EPIC preparation from photography service, making the service tax demand unsustainable.

Preparation and processing of Electors Photo Identity Cards for the District Election Officer, including photography, printing, lamination and delivery, was treated as part of a sovereign electoral function. On that basis, the activity did not fall within the statutory definition of "Photography Service", and service tax could not be levied on it. The Tribunal followed its earlier decisions on the same issue and held the demand unsustainable; the impugned order was set aside and consequential relief was granted.

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Issues: Whether preparation and processing of Electors Photo Identity Cards for the District Election Officer is liable to service tax as "Photography Service".

Analysis: The activity was undertaken in discharge of a function connected with the electoral process and was treated in earlier decisions as a sovereign or State function. Preparation of EPICs, including capture of photographs, printing of particulars, lamination and delivery of cards, was held not to constitute "Photography Service" within the statutory definition. The issue had already been settled in favour of the assessee in prior Tribunal decisions followed in the present case.

Conclusion: The activity does not fall within "Photography Service", and the service tax demand is unsustainable.

Final Conclusion: The impugned order was set aside and the appeal was allowed with consequential relief.

Ratio Decidendi: Work undertaken as part of the sovereign electoral function, including preparation of Electors Photo Identity Cards, is not taxable as photography service under the service tax definition.

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