Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
VAT - Highlights / Catch Notes

Home Highlights January 2020 Year 2020 This

TN VAT - digital photography - the activity of digital ...

VAT and Sales Tax

January 24, 2020

TN VAT - digital photography - the activity of digital photography as carried on by the petitioner herein, is a service as contemplated under the provisions of the Finance Act, 1994 levying service tax and the petitioner is, already, remitting service tax on the said receipts. - levy of service tax and value added tax are mutually exclusive.

View Source

 


 

You may also like:

  1. Reimbursable expenses cannot be added to the gross value for discharge of services tax - AT

  2. Service tax liability - valuation - reimbursable expenses cannot be added in the assessable value of the C&F services, service tax is payable only on the commission and...

  3. Photographic Service or not? - The appellants did supply a variety of equipments apart from Cameras, which has nothing to do directly, if used independently, with...

  4. Amendment in Delhi Value Added Tax Rules, 2005 - Notification

  5. Valuation - import of digital device (media) with contents - the value of the goods must include a value for the contents. - AT

  6. Liability of service tax - supply of RMC and carrying out auxiliary and incidental activities of boring, pumping and laying of concrete cannot be considered for tax...

  7. Levy of Value Added Tax (VAT) - The State Government cannot enrich by wrongly bringing the transportation charges and the installation charges as part of sale price of...

  8. Inclusion of the cost of material in the cost of services - photography services - the value of services in relation to photography would be the gross amount charged...

  9. Classification of service - photography service or not - the activity undertaken by the appellant for preparation of Election Photo Identity Card, does not qualify under...

  10. Classification of services - Photography service or not - manufacture and sale of photobooks to photography studio or individual photographers who outsourced such work...

 

Quick Updates:Latest Updates