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2009 (10) TMI 179 - CESTAT, BANGALOREPhotography services-Notification No. 12/2004-ST, dated 10.9.2004- The issue involved is regarding service tax on the services rendered by the appellant on photography services. Whether assessee had to be given benefit of cost of material consumed by it while rendering photography service. In the light of the decision of Commissioner v. Shilpa Colour Lab [Civil Appeal Nos. 257-258 and 3599 of 2008, dated 23-4-2009], held that the appellant has to be given benefit of cost of material consumed by them while rendering photography services. - Whether assessee was to be directed to pre-deposit part of service tax liability, arrived at after giving benefit of cost of material, and on such compliance, Commissioner (Appeals) would take up appeals and pass an order on merit? Held that- we direct the appellant to pre-deposit the sum.
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