No service tax on Election Photo ID preparation under Photography Services

Ms. Webel Technology Ltd. Vs Commissioner of Service Tax (Calcutta High Court) Petitioner was awarded two contracts for preparation of Electoral Photo Identity Card (EPIC). The petitioner has suffered the impugned show-cause notice calling upon the petitioner to pay service tax as according to the department, the preparation of EPIC includes taking of photographs of voters by Digital Camera, processing, lamination and, therefore, such authority comes within the purview of photography service. According to the department the petitioner is liable to pay service charges. Learned Senior Advocate ...