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2009 (3) TMI 26 - AT - Service TaxWhether the value of material for the process of developing and printing of Photography would be excludible from the taxable value of service - issue has already been decided by the Tribunal in the case of Delux Colour Lab Pvt. Ltd., where it was held that value of the materials cannot be included while computing the value of service. “Sale” and “Service” can not stand in the same box. Sale cannot be treated as service and vice versa – therefore, in view of this decision, appeal is allowed
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