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2009 (6) TMI 460 - CESTAT, NEW DELHIPhotography services- valuation- Assessee was rendering photography services. The original authority held that the value of material, namely photography chemicals and papers which have been used in rendering the photography services should be included in the value of taxable service. Commissioner (Appeals) held that ‘in the service relating to photography, if certain goods and materials consumed, then the value of those goods and material cannot be included in the value of services for levy of service tax, thus allow the appeal. In the light of the decision of Shilpa Color Lab v. 2007 -TMI - 1022 - CESTAT,BANGALORE, held that- there is no merit in the appeal of the department, thus the appeal is rejected.
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