Photo Lab Receipts and Photo Studio Receipts.

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Vishal Y (Querist)
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04 July 2016 Respected learned members.. Whether Photo Lab Receipts (Works Contract) and Photo Studio Receipts are one and the same? Whether Photo 'Studio Receipts' are liable to VAT as per recent judgement of SC in Pro-Lab case?

Amol S Joglekar

Amol S Joglekar (Expert)
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04 July 2016 both are separate.
Lab aims at printing, developing.
Studio aims at shooting
In most of the cases both the functions are done under one roof.

Vishal Y

Vishal Y (Querist)
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04 July 2016 Amol sir, can u plz provide me some judgments which says the same..

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Amol S Joglekar

Amol S Joglekar (Expert)
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05 July 2016 case laws are available where there is any ambiguity. Here there is no any ambiguity.Are you doing both the activities under one roof....meaning thereby under one name, the form of organisation being same?

Vishal Y

Vishal Y (Querist)
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05 July 2016 yes sir, both under mom roof, under one name and same organization.

Amol S Joglekar

Amol S Joglekar (Expert)
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05 July 2016 that is the point. It is very difficult for you to prove the LINE of distinction, especially with VAT authorities.

Vishal Y

Vishal Y (Querist)
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05 July 2016 Exactly sir. Then how can i prove it? Plz help me..

Amol S Joglekar

Amol S Joglekar (Expert)
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05 July 2016 You need to take the call depending upon the STAKE involved in the same.
Just visit KODAK or FOTOFAST shops and try to observe the wording/ layout of the invoice.

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Vishal Y

Vishal Y (Querist)
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05 July 2016 thanks a lot sir. I'm satisfied with your answer. thank u once again..

Amol S Joglekar

Amol S Joglekar (Expert)
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05 July 2016 You are most welcome.