Photography Services Deemed Taxable u/s 65 (105) (zb); Claim of Reasonable Belief Rejected for Extended Tax Assessment.

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....Taxability - Section 65 (105) (zb) - Photography services - It is pertinent to mention that bona fide belief is the belief of a reasonable person operating in an appropriate environment and is not some sort of hallucinatory belief. Thus the contention of the appellants that they were under a reasonable belief that the impugned service was not taxable is untenable and the extended period is invocable - AT....