https://www.taxtmi.com/caselaws?id=759302 Printing photographs on plain paper, laminating and binding them into photo books or photo albums was treated as manufacture because the process created a new commercially distinct product with a different name, character and end use. The activity was held classifiable under Chapter 4911, supported by the tariff position and CBIC/TRU clarification that such goods fall under HS Code 4911. On that basis, and in view of the exemption notifications covering printing activity and printing as job work, service tax was held not payable on the activity. en-us Wed, 25 Sep 2024 00:00:00 +0530 Thu, 26 Sep 2024 18:05:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759302 Printing photographs on plain paper, laminating and binding them into photo books or photo albums was treated as manufacture because the process created a new commercially distinct product with a different name, character and end use. The activity was held classifiable under Chapter 4911, supported by the tariff position and CBIC/TRU clarification that such goods fall under HS Code 4911. On that basis, and in view of the exemption notifications covering printing activity and printing as job work, service tax was held not payable on the activity. Case-Laws Service Tax Wed, 25 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759302