Case Law Details

Case Name : CCE Vs Vahoo Colour Lab. (High Court of Punjab & Haryana)
Appeal Number : STA Nos. 19 of 2009 and 21 to 25 of 2009
Date of Judgement/Order : 03/02/2010
Related Assessment Year :

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 clearly distinct and discernible than that of photography service. Therefore, we are of the view that 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, in the obtaining circumstances of the case.

14. No other point, worth consideration, has been urged or pressed by the learned counsel for the appellant.

15. In the light of the aforesaid reasons, as no other infirmity has been pointed by the learned counsel for the appellant, therefore, the impugned order of the Tribunal is hereby maintained. Consequently, the instant appeals are hereby dismissed, with no order as to costs.

NF

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