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
Service Tax - Highlights / Catch Notes

Home Highlights April 2020 Year 2020 This

Nature of activity - sale or service - photography service - use ...

Service Tax

April 30, 2020

Nature of activity - sale or service - photography service - use of the paper upon which an image is printed using certain consumables and chemicals - interpretation of term ‘sale’ appearing in exemption Notification No.12/03-ST - The substantial questions of law are answered in favour of the assessee

View Source

 


 

You may also like:

  1. Nature of activity - sale or service - photography service - use of the paper upon which an image is printed using certain consumables and chemical in the photography...

  2. Classification of supply - Activity of Printing content supplied by the customers on photographic paper - Activity is in the nature of supply of service - classifiable...

  3. Classification of supply - printing of trade advertisement material - the Applicant loads the content in a digital image printer, prints the image on the PVC material,...

  4. TDS - printing of question papers - The purchase of pre-printed material from the printer therefore amounts to contract for sale and not ‘work’ as defined in section 194C(1) - AT

  5. Exemption from GST - supply of printing services like question papers, OMR sheets, Answer sheets, marks card etc., using his own paper and ink - Printing of test...

  6. Classification of goods - clearances of printed base papers/printed decorative paper in rolls - the most appropriate Central Excise Tariff Heading shall be 49119990

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

  8. Printing of Railway Tickets - in case of railway Tickets where the applicant uses their own physical input i.e. paper, then the same is taxable at 6% CGST

  9. 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...

  10. Process of printing of GI paper - The printing is not merely a value addition but has now been transformed from general wrapping paper to special wrapping paper -...

 

Quick Updates:Latest Updates