TMI Blog2010 (2) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... On assessee’s appeal, the Tribunal set aside the order of the commissioner and restore the original order of the adjudicating authority. Held that- the photography films, printing papers, chemicals and envelops are the integral and essential ingredients to complete the process of photography, meaning thereby that the components of sale of photography, developing and printing etc. are clearly distinct from that of photography service. Therefore, the nature of photography service is that of works contract service and it involves the elements of both sale and service and therefore, no service tax was leviable on the sale portion. Thus the order of the Tribunal was to be maintained. Thus the appeal was to be dismissed. - 19, 21 T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chemical and envelopes are the integral and essential ingredients of their developing/printing job and without the use of the same, photography service cannot be provided. These expenses were stated to constitute a major portion of their expenditure, besides the expenditure of electricity, repair and maintenance of machines directly related to the processing of photography films. It was claimed that they have already paid the service tax on the value of service and are not liable to pay the remaining claimed service tax. According to the assessee, the material brought and sold as such are chargeable to sales tax and is a State subject and Central Government has no power to tax purchase or sale of goods under the garb of service tax when th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal accepted the appeal of the assessee, set aside the order of Commissioner and restored the original order of Adjudicating Authority, vide impugned order dated 25-11-2008 (Annexure A4). 8. The revenue did not feel satisfied with the impugned order of Appellate Tribunal (Annexure A4) and filed the present appeals. 9. The core question, that arises for determination, is whether the assessee is liable to pay the service tax on the value of goods/material consumed, during the course of processing of photography or not? 10. Having heard the learned counsel for the appellant-revenue and having gone through the record with his valuable help, we do not find any legal infirmity in the impugned order of the Appellate Tribunal (Annexure A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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