https://www.taxtmi.com/caselaws?id=763019 CESTAT Allahabad held that services provided to a state electricity distribution company constitute work contract services, not photography services. Following precedent from MP HC in Agrawal Colour case, the tribunal ruled that after the 46th Constitutional Amendment, dominant nature test doesn't apply to photography services in work contracts. The appellant was entitled to composition scheme benefits and partial reverse charge under Notification 30/2012-ST. The original demand and Section 78 penalty were set aside, with matter remanded for recomputation treating services as work contract services. Appeal partially allowed. en-us Mon, 02 Dec 2024 00:00:00 +0530 Wed, 11 Dec 2024 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763019 CESTAT Allahabad held that services provided to a state electricity distribution company constitute work contract services, not photography services. Following precedent from MP HC in Agrawal Colour case, the tribunal ruled that after the 46th Constitutional Amendment, dominant nature test doesn't apply to photography services in work contracts. The appellant was entitled to composition scheme benefits and partial reverse charge under Notification 30/2012-ST. The original demand and Section 78 penalty were set aside, with matter remanded for recomputation treating services as work contract services. Appeal partially allowed. Case-Laws Service Tax Mon, 02 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763019