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2013 (8) TMI 255 - CESTAT NEW DELHIService tax liability – Whether the activity of collecting exposed photo films and forwarding them to colour labs for colour developing and re-collection from the processing labs is liable to service tax - chargeable service of photography studio or agency in relation to photography service u/s 65(105)(zb) – Held that:- The court granted the absolute waiver of the liability – it is clear from the last sentence of the CBEC Circular dated 27.12.2001 that where a collection centre which acts merely as a courier commission agent does perform any taxable service and the services provided by a collection centre, are not taxable in the category of photography service. - prima facie case in favor of assessee - stay granted.
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