https://www.taxtmi.com/caselaws?id=394892 The HC allowed the appeals, overturning previous orders, and ruled that the value of photography services must be calculated separately from the cost of photography paper and chemicals, which are considered goods. It also determined that the term 'sale' in Notification No.12/03-ST includes deemed sales under Article 366(29A)(b) of the Constitution. This decision prevents double taxation on materials used in photography services. en-us Fri, 13 Mar 2020 00:00:00 +0530 Wed, 06 Nov 2024 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394892 The HC allowed the appeals, overturning previous orders, and ruled that the value of photography services must be calculated separately from the cost of photography paper and chemicals, which are considered goods. It also determined that the term 'sale' in Notification No.12/03-ST includes deemed sales under Article 366(29A)(b) of the Constitution. This decision prevents double taxation on materials used in photography services. Case-Laws Service Tax Fri, 13 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394892