https://www.taxtmi.com/caselaws?id=107421 The court dismissed the Writ Petitions challenging the imposition of service tax on photography services provided by studios and agencies. The court held that the service tax falls within the legislative competence of Parliament, rejected claims of double taxation, discrimination under Article 14, and unreasonable restriction under Article 19(1)(g). The definition of "photography studio or agency" was upheld to include color laboratories, and the valuation of taxable services inclusive of material costs was deemed legal. The Writ Petitions were dismissed with no order as to costs. en-us Thu, 31 Jan 2002 00:00:00 +0530 Thu, 27 Feb 2014 17:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107421 The court dismissed the Writ Petitions challenging the imposition of service tax on photography services provided by studios and agencies. The court held that the service tax falls within the legislative competence of Parliament, rejected claims of double taxation, discrimination under Article 14, and unreasonable restriction under Article 19(1)(g). The definition of "photography studio or agency" was upheld to include color laboratories, and the valuation of taxable services inclusive of material costs was deemed legal. The Writ Petitions were dismissed with no order as to costs. Case-Laws Service Tax Thu, 31 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107421