Whether an activity of preparing identity cards for the electors for purpose of election is chargeable to service tax?

Whether an activity of preparing identity cards for the electors for purpose of election is chargeable to service tax? https://www.taxtmi.com/news?id=484 Preparing electoral identity cards for electors is a sovereign function performed on behalf of the State and therefore not subject to service tax; attempts to classify the issuance or production of elector photo identity cards as photography services have been rejected. Authorities confirm that functions undertaken under statutory electoral mandates fall outside the taxable ambit, and related administrative guidance treating sovereign functions as non-taxable may operate retrospectively, affecting demands founded on incorrect service classifications. en-us Tue, 24 Jun 2008 08:25:32 +0530 Tue, 24 Jun 2008 08:25:32 +0530 TaxTMI RSS Generator Whether an activity of preparing identity cards for the electors for purpose of election is chargeable to service tax? https://www.taxtmi.com/news?id=484 Preparing electoral identity cards for electors is a sovereign function performed on behalf of the State and therefore not subject to service tax; attempts to classify the issuance or production of elector photo identity cards as photography services have been rejected. Authorities confirm that functions undertaken under statutory electoral mandates fall outside the taxable ambit, and related administrative guidance treating sovereign functions as non-taxable may operate retrospectively, affecting demands founded on incorrect service classifications. News - Tue, 24 Jun 2008 08:25:32 +0530 https://www.taxtmi.com/news?id=484