2007 (4) TMI 94

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....eposit of Service tax of Rs. 41,63,076/-. The appellants had carried on the activity of production of Electoral Photo Identity Cards and Bus Passes for APSRTC. The Revenue has brought this activity under the category of Photographic Services. This is resisted by the appellants on the ground that taking of photos for identity cards for electoral purposes and for bus passes cannot be considered as a....

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....ntity cards cannot be considered to come within the category of Photographic Services. The definition of photographic service does not contemplate the taking of photos for identity cards. In the common parlance, photographic service includes development of negatives. It includes taking of photos from various angles and the individual will not also be aware when photos are taken. Photography includ....