https://www.taxtmi.com/caselaws?id=791597 Printing photographs from soft copy onto paper and binding them into photo books was treated as manufacture because the process materially changed the identity and nature of the input into a distinct commercial product. On that basis, the activity fell within the printed matter classification under Chapter 4911 and was covered by the relevant service tax exemption notifications. The contrary view advanced by the Revenue was rejected in light of earlier precedent. Service tax on photography services was therefore not leviable, and the demand with consequential penalty was set aside in favour of the assessee. en-us Mon, 04 May 2026 00:00:00 +0530 Wed, 13 May 2026 16:36:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791597 Printing photographs from soft copy onto paper and binding them into photo books was treated as manufacture because the process materially changed the identity and nature of the input into a distinct commercial product. On that basis, the activity fell within the printed matter classification under Chapter 4911 and was covered by the relevant service tax exemption notifications. The contrary view advanced by the Revenue was rejected in light of earlier precedent. Service tax on photography services was therefore not leviable, and the demand with consequential penalty was set aside in favour of the assessee. Case-Laws Service Tax Mon, 04 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791597