https://www.taxtmi.com/caselaws?id=377311 Printing of photographs and conversion of soft-form images into hard-bound photobooks was treated as manufacture, because the process of printing, laminating, stapling and binding brought about a complete change in the identity and nature of the goods. The activity was classified under Chapter 4911 as printed pictures and photographs of the printing industry, rather than as a photography service provided by a studio or agency. The cited exemption for printing activity also supported the non-taxable treatment. Accordingly, the activity was held not liable to service tax as photography service, and the service tax demand was set aside with consequential relief. en-us Fri, 22 Feb 2019 00:00:00 +0530 Thu, 28 Mar 2019 06:53:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377311 Printing of photographs and conversion of soft-form images into hard-bound photobooks was treated as manufacture, because the process of printing, laminating, stapling and binding brought about a complete change in the identity and nature of the goods. The activity was classified under Chapter 4911 as printed pictures and photographs of the printing industry, rather than as a photography service provided by a studio or agency. The cited exemption for printing activity also supported the non-taxable treatment. Accordingly, the activity was held not liable to service tax as photography service, and the service tax demand was set aside with consequential relief. Case-Laws Service Tax Fri, 22 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377311