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2008 (11) TMI 102 - AT - Service TaxExcludability of value of material consumed in the process of developing and printing of photographs from the gross amount charged for the service of photography - Tribunal’s decision in the case of M/s. Delux Colour Lab. Pvt. Ltd., applicable - deemed sale of the materials takes place in the rendering of photography service - ‘Sale’ and ‘Service’ cannot stand in the same box. Sale cannot be treated as service & vice versa - value of the materials not includible in computing value of services
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