<h1>Electoral Identity Card Preparation Exempt from Service Tax as Sovereign Function, Not Classified Under 'Photography Services'.</h1> The activity of preparing identity cards for electors for election purposes is not subject to service tax. This was affirmed in several decisions, including those involving a software enterprise and a government department, where it was determined that such activities are sovereign functions and cannot be taxed under service tax laws. The decisions consistently rejected the revenue's classification of these activities under 'Photography Services,' supporting the stance that sovereign functions, such as issuing electoral identity cards, are exempt from service tax. Appeals by the revenue were dismissed, and the beneficial circulars and retrospective effects were acknowledged.