https://www.taxtmi.com/caselaws?id=4236 Preparing elector photo identity cards for the Election Commission was held not to fall within the statutory description of photographic services under the Service Tax law. The Tribunal followed its earlier view on the same work and treated the activity as part of a sovereign or public function, not a taxable commercial photographic service. As a result, the activity was held not exigible to Service Tax and the Revenue's challenge failed. en-us Thu, 20 Dec 2007 00:00:00 +0530 Wed, 01 Oct 2008 14:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4236 Preparing elector photo identity cards for the Election Commission was held not to fall within the statutory description of photographic services under the Service Tax law. The Tribunal followed its earlier view on the same work and treated the activity as part of a sovereign or public function, not a taxable commercial photographic service. As a result, the activity was held not exigible to Service Tax and the Revenue's challenge failed. Case-Laws Service Tax Thu, 20 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4236