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        Case ID :
        Service Tax

        Service Tax Collection Center collecting exposed film from photography studio — Service provided not

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        Taxability of photography services: collection centres acting as couriers are not taxable as photography service. Collection centres that collect exposed film from studios without processing facilities and arrange development at labs, receiving commission or handling charges, do not perform photography or processing and therefore are not taxable as photography service; they operate as couriers or commission agents.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Taxability of photography services: collection centres acting as couriers are not taxable as photography service.

                              Collection centres that collect exposed film from studios without processing facilities and arrange development at labs, receiving commission or handling charges, do not perform photography or processing and therefore are not taxable as photography service; they operate as couriers or commission agents.


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