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of <h1>Film Collection Centers Not Taxable Under Photography Services; Classified as Couriers or Agents per Finance Act, 1994.</h1> The circular addresses whether services provided by a collection center that collects exposed film from photography studios without processing facilities are taxable under the category of photography services. The Board examined the matter and concluded that since these centers only collect and deliver film for processing, without engaging in photography or processing activities themselves, they act as couriers or commission agents. Therefore, their services are not taxable under photography services as defined in the Finance Act, 1994. The circular instructs relevant parties to be informed of this clarification.
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