https://www.taxtmi.com/caselaws?id=451072 Printing photographs, photo books, calendars, brochures and similar items from customer-supplied soft copies, and supplying them as finished goods, was treated as manufacture because the process produced a new and distinct commodity with a different name, character and use. The Tribunal followed Venus Albums Private Ltd. and held that such products fall under the printing industry and Chapter 49, so the activity is not photography service or any other taxable service. Service tax, interest and penalties therefore could not survive. en-us Tue, 05 Mar 2024 00:00:00 +0530 Tue, 19 Mar 2024 15:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451072 Printing photographs, photo books, calendars, brochures and similar items from customer-supplied soft copies, and supplying them as finished goods, was treated as manufacture because the process produced a new and distinct commodity with a different name, character and use. The Tribunal followed Venus Albums Private Ltd. and held that such products fall under the printing industry and Chapter 49, so the activity is not photography service or any other taxable service. Service tax, interest and penalties therefore could not survive. Case-Laws Service Tax Tue, 05 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451072