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2015 (12) TMI 19 - AT - Service TaxValuation - Non inclusion of value of the photographic service provided by the respondent the value of photographic paper and processing chemicals - Held that:- In the case of State of Karnataka etc Vs. Pro Lab and Others etc. (2015 (2) TMI 388 - SUPREME COURT OF INDIA) the Supreme Court discussed the trajectory of the issue regarding the vivisectability of works contracts - payment of service tax and VAT are mutually exclusive, there remains no doubt that the value of photographic paper and consumables cannot be included in the value of photography service to levy service tax. - Following the same, no merit in Revenues appeal - Decided against Revenue.
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