https://www.taxtmi.com/article/detailed?id=422 Color laboratories that develop exposed negatives and print photographs are encompassed by the inclusive statutory definition of photography and of a photography studio or agency. The court held that processing, development and printing are part of the photography service, and when these tasks are performed by a laboratory on behalf of a photographer or consumer, the laboratory functions as an extension of the studio and is liable to service tax. en-us Mon, 20 Jul 2009 00:00:00 +0530 Mon, 20 Jul 2009 22:49:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=422 Color laboratories that develop exposed negatives and print photographs are encompassed by the inclusive statutory definition of photography and of a photography studio or agency. The court held that processing, development and printing are part of the photography service, and when these tasks are performed by a laboratory on behalf of a photographer or consumer, the laboratory functions as an extension of the studio and is liable to service tax. Articles Service Tax Mon, 20 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=422