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2007 (12) TMI 136 - AT - Service TaxActivity of preparing identity cards for the electors for purpose of election on behalf of Election Commission of India - Revenue proceeded to consider the activity to come within the ambit of ‘Photography Services’ – assessee’s contention that the issue of identity cards was a sovereign function in terms of the Constitution of India and the same cannot be brought within the ambit of Service Tax, is sustainable - issue is fully decided in assessee’s favour - no merit in this appeal so rejected
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