Digital Photography Classified as Service under Finance Act 1994; Service Tax and VAT Cannot Be Simultaneously Applied.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....TN VAT - digital photography - the activity of digital photography as carried on by the petitioner herein, is a service as contemplated under the provisions of the Finance Act, 1994 levying service tax and the petitioner is, already, remitting service tax on the said receipts. - levy of service tax and value added tax are mutually exclusive.....