https://www.taxtmi.com/caselaws?id=34137 The Supreme Court upheld the constitutionality of Section 67 of the Finance Act, 2001 and a related circular, ruling that professional photography services fell within the definition of "photography" and "photography studio or agency" under the Act, making the petitioners liable for service tax. Previous judgments confirmed that photography services were subject to service tax, and the Court determined that color laboratories, including the petitioners, were service providers subject to taxation. The petition was dismissed without costs, based on established legal precedents and interpretations. en-us Wed, 05 Mar 2008 00:00:00 +0530 Wed, 16 Apr 2014 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34137 The Supreme Court upheld the constitutionality of Section 67 of the Finance Act, 2001 and a related circular, ruling that professional photography services fell within the definition of "photography" and "photography studio or agency" under the Act, making the petitioners liable for service tax. Previous judgments confirmed that photography services were subject to service tax, and the Court determined that color laboratories, including the petitioners, were service providers subject to taxation. The petition was dismissed without costs, based on established legal precedents and interpretations. Case-Laws Service Tax Wed, 05 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34137