https://www.taxtmi.com/circulars?id=61 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. en-us Thu, 27 Dec 2001 00:00:00 +0530 Sat, 31 Dec 2011 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61 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. Circulars Service Tax Thu, 27 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61