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2008 (12) TMI 135 - CESTAT NEW DELHIActivity of developing of exposed photographic films and making prints, thereof – includibility of value/cost of photography material (photographic paper and chemicals) in Photography service - Tribunal in the case of Deluxe Colour Lab Pvt. Ltdheld that photography service is works contract involving both sale and service and sale position cannot be subject to service tax- held that value of material not includible - It is a case of interpretation of the statutes and, therefore, extended period of limitation and imposition of penalties would not warrant
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