Court Rules Photography Printing as Service, Not Sale, Under Exemption Notification No. 12/03-ST.

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Full Text of the Document

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....Nature of activity - sale or service - photography service - use of the paper upon which an image is printed using certain consumables and chemicals - interpretation of term ‘sale’ appearing in exemption Notification No.12/03-ST - The substantial questions of law are answered in favour of the assessee....