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2008 (11) TMI 58 - AT - Service TaxPhotography services – value of printing paper & chemicals used into preparation of photo prints – in view of decision of Tribunal in the case of Deluxe Color Lab. (P) Ltd., held that the photography service is a work contract involving both the elements of sale and service and the sale portion activity cannot be subjected to tax - non-inclusion of value of materials being in accordance with law, the extended period of limitation cannot be invoked - appeals are allowed by way of remand.
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