https://www.taxtmi.com/caselaws?id=441490 Preparation and processing of Electors Photo Identity Cards for the District Election Officer, including photography, printing, lamination and delivery, was treated as part of a sovereign electoral function. On that basis, the activity did not fall within the statutory definition of "Photography Service", and service tax could not be levied on it. The Tribunal followed its earlier decisions on the same issue and held the demand unsustainable; the impugned order was set aside and consequential relief was granted. en-us Tue, 01 Aug 2023 00:00:00 +0530 Thu, 10 Aug 2023 07:56:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441490 Preparation and processing of Electors Photo Identity Cards for the District Election Officer, including photography, printing, lamination and delivery, was treated as part of a sovereign electoral function. On that basis, the activity did not fall within the statutory definition of "Photography Service", and service tax could not be levied on it. The Tribunal followed its earlier decisions on the same issue and held the demand unsustainable; the impugned order was set aside and consequential relief was granted. Case-Laws Central Excise Tue, 01 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441490