https://www.taxtmi.com/caselaws?id=391273 The court quashed the assessments and allowed the writ petitions, determining that the petitioner's digital photography services are considered a service under the Finance Act, 1994. The receipts were not subjected to VAT as the activity involved skill and labor, falling under service tax, and the two taxes are mutually exclusive. The judgment aligned with previous Supreme Court decisions, emphasizing the difference between contracts of skill and labour and contracts of sale. en-us Mon, 05 Aug 2019 00:00:00 +0530 Thu, 29 Oct 2020 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391273 The court quashed the assessments and allowed the writ petitions, determining that the petitioner's digital photography services are considered a service under the Finance Act, 1994. The receipts were not subjected to VAT as the activity involved skill and labor, falling under service tax, and the two taxes are mutually exclusive. The judgment aligned with previous Supreme Court decisions, emphasizing the difference between contracts of skill and labour and contracts of sale. Case-Laws VAT and Sales Tax Mon, 05 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391273