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Q. > Please Help: Classification of service
Advise Clause of service :- retouching of Photo, correction of color, changing background of image, deleting undesired one from image
answered Jan 18, 2012 by CA. MANISH MALHOTRA , Delhi
Section 65(105)(zb)“Taxable service” means any service provided or to be provided to any
person, by a photography studio or agency in relation to photography, in any
manner
Definition and scope of service:
(Section 65(78) of Finance Act, 1994 as amended)
“Photography” includes still photography, motion picture photography,laser photography, aerial photography and fluorescent photography.
(Section 65(79) of Finance Act, 1994 as amended)
“Photography studio or agency” means any professional photographeror any person engaged in the business of rendering service relating to photography.
answered Feb 20, 2012 by Mrattunjay , New Delhi
65 (105) (zb)
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