Photo Books, Albums, Calendars, and Brochures Classified as Manufacturing, Not Taxable Service, Due to Transformation Process.

Nature of activity - manufacture or service - making of photo books/albums, calendars, brochures etc. to their different customers - The Tribunal concurred with the assessee's contention that their activity constitutes 'manufacture' rather than a taxable service. They noted that the process undertaken by the assessee involves significant transformation and results in the creation of new commercial products. .....

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