<h1>Bangalore Tribunal Rules Issuance of Electors Photo ID Cards by State is Sovereign, Not Taxable Under Photographic Services.</h1> A tribunal in Bangalore ruled that the issuance of Electors Photo Identity Cards (EPICs) by the Office of the Chief Election Commission is a sovereign activity and not subject to service tax under the category of photographic services. The tribunal emphasized that this activity, performed by a state organ, does not fall within the definition of 'photographic service' as per relevant sections of the law. The decision aligns with previous rulings and circulars, reinforcing that sovereign functions carried out by state entities cannot be taxed as services. Consequently, the Revenue's appeals were dismissed.