2009 (6) TMI 461

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..... 003-ST, dated 20.06.2003. The revenue denied the benefit on the ground that no material was sold but only consumed by it in rendering ‘photographic service’ and raised demand of service tax. In the light of the decision of Shilpa Color Lab v. CCE 2007 -TMI - 1022 - CESTAT,BANGALORE held that- the appellants are eligible to abatement of the value of the goods and materials consumed under the notifi .....

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..... both sides and find that the issue as to whether the value of export materials consumed in providing 'photographic service' is required to be abated from the assessable value of such services stands settled in favour of the assessees by the Apex Court's decision in 2009 (14) STR J.163 upholding the Tribunal's order in Shilpa Color Lab v. CCE [2007] 8 STT 102 (Bang. - CESTAT) and Shri Roopchhaya Co .....

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