regarding service tax & vat of photo labs

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My one of clinet is running the busniess of color lab.How is Vat and Service Tax is calculated on his case.He is purchasing all raw material VAT Paid .Is he has to be paid Vat again on Gross Amount and How his service tax is calculated

 

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Photo labs is a service activity. Please refer to the Supreme Court juddgment of Kerala Color Lab. Also refer to an Article on the same in (2007) 5 VST 33
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