https://www.taxtmi.com/caselaws?id=396243 The tribunal held that services like aerial photography and processing of aerial films fell under "Photography services", exempting NRSC from service tax before 01.07.2012. However, service tax was applicable post this date. Grants-in-Aid projects were deemed subject to service tax as they involve commercial transactions. Projects funded by the World Bank indirectly did not qualify for exemption. Services rendered by IIRS were taxable, and consultancy projects for various entities were also subject to service tax. The tribunal waived penalties and remanded the case for calculating payable service tax. en-us Wed, 24 Jun 2020 00:00:00 +0530 Thu, 15 Oct 2020 10:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396243 The tribunal held that services like aerial photography and processing of aerial films fell under "Photography services", exempting NRSC from service tax before 01.07.2012. However, service tax was applicable post this date. Grants-in-Aid projects were deemed subject to service tax as they involve commercial transactions. Projects funded by the World Bank indirectly did not qualify for exemption. Services rendered by IIRS were taxable, and consultancy projects for various entities were also subject to service tax. The tribunal waived penalties and remanded the case for calculating payable service tax. Case-Laws Service Tax Wed, 24 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396243