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    <description>Photography services provided by a photography studio or agency are taxable and include still, motion picture, laser, aerial and fluorescent photography; the provider is any professional photographer or person engaged in rendering photography services, and the receiver of service was extended from customers to any person. Administrative guidance consolidates and supersedes earlier circulars and clarifications on scope, classification, valuation, export and receipt of services, and exemptions for service tax on photography.</description>
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