https://www.taxtmi.com/caselaws?id=352345 A composite process for producing Electors Photo Identity Cards, involving image capture, data linkage, printing, cutting, hologram affixing and laminating, was held not to be photography service because the activity was directed to manufacture of identity cards rather than independent photography. Since photography was only one component of the overall card-production process, the statutory definition of photography service was not satisfied. As a result, service tax, interest and penalties could not be sustained on that basis, and the challenge to the order setting aside the demand failed. en-us Thu, 07 Dec 2017 00:00:00 +0530 Wed, 27 Jun 2018 17:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352345 A composite process for producing Electors Photo Identity Cards, involving image capture, data linkage, printing, cutting, hologram affixing and laminating, was held not to be photography service because the activity was directed to manufacture of identity cards rather than independent photography. Since photography was only one component of the overall card-production process, the statutory definition of photography service was not satisfied. As a result, service tax, interest and penalties could not be sustained on that basis, and the challenge to the order setting aside the demand failed. Case-Laws Service Tax Thu, 07 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352345