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2008 (3) TMI 318 - HC - Service TaxPhotography Service – colour photo laboratory - The colour photo laboratory in fact is an extended design of a studio - In a photography studio the photographer shoots the photos, thereafter in his dark room he develops negatives and, thereafter prints the desired size of the photographs - The work of the colour laboratory is to receive the exposed negatives/rolls, develop the same and print the photographs of the desired size as per the orders placed by the original consumer through the photographer who had taken the photographs either in the studio or anywhere else. - colour laboratories would be a part of the “photography studio or agency” involved in providing the service to the consumer and are amenable to the service tax – held that service tax on colour photo laboratory is not unconstitutional – service tax can be levied .
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