https://www.taxtmi.com/caselaws?id=370411 Printing and binding customer-supplied photographs into photo books was held not to be photography service, because the activity was printing and binding rather than service by a photography studio or agency. The process was also treated as manufacture since it transformed photographs into a distinct commercial product with different character and end use, falling under Chapter 4911 of the Central Excise Tariff. It was further regarded as printing job work covered by the applicable exemption notifications. No service tax was payable on the activity, and the demand, interest, and penalties were set aside. en-us Wed, 24 Oct 2018 00:00:00 +0530 Tue, 30 Apr 2019 10:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370411 Printing and binding customer-supplied photographs into photo books was held not to be photography service, because the activity was printing and binding rather than service by a photography studio or agency. The process was also treated as manufacture since it transformed photographs into a distinct commercial product with different character and end use, falling under Chapter 4911 of the Central Excise Tariff. It was further regarded as printing job work covered by the applicable exemption notifications. No service tax was payable on the activity, and the demand, interest, and penalties were set aside. Case-Laws Service Tax Wed, 24 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370411