Service tax not applicable on sale component of consideration for photography service

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

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