https://www.taxtmi.com/news?id=167 Issuance of Electors Photo Identity Cards (EPICs) is a sovereign activity by State functionaries and does not meet the statutory definition of Photographic Service; the tribunal relied on the constitutional character of the Election Commission's functions, prior Board circulars, and precedent treating sovereign acts of State organs as outside the service tax ambit to determine that EPIC production is not taxable as photographic service. en-us Sun, 21 Oct 2007 13:11:00 +0530 Wed, 25 Jun 2008 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=167 Issuance of Electors Photo Identity Cards (EPICs) is a sovereign activity by State functionaries and does not meet the statutory definition of Photographic Service; the tribunal relied on the constitutional character of the Election Commission's functions, prior Board circulars, and precedent treating sovereign acts of State organs as outside the service tax ambit to determine that EPIC production is not taxable as photographic service. News - Sun, 21 Oct 2007 13:11:00 +0530 https://www.taxtmi.com/news?id=167