Case Law Details
Case Name : CCE Vs Vahoo Colour Lab. (High Court of Punjab & Haryana)
Related Assessment Year :
Courts :
All High Courts Punjab and Haryana HC
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As the photography is in the nature of works contract and it involves the elements of both sale and service, therefore, the service tax is not leviable on the sale portion.
RELEVANT PARAGRAPH
13. It is not a matter of dispute that processing of photography cannot be completed without the developing and printing process, to provide the service to the recipient. The photography films, printing papers, chemicals and envelopes are the integral and essential ingredients to complete the process of photography. Meaning thereby, the components of sale of photography, developing and printing etc. are c...
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