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2022 (4) TMI 426 - AT - Service TaxValuation - photography service - value of the goods such as photography paper and chemicals used for providing photography service is required to be included in the gross value for the purpose of charging service tax - applicability of exemption N/N. 12/2003-ST dt. 20/06/2003 in respect of goods such as photography paper and chemicals used for providing photography service - HELD THAT:- The very same issue in the appellant’s own case only for the different period has been considered by this Tribunal in the case of SHILPA COLOR LAB VERSUS COMMISSIONER OF C. EX., CALICUT [2006 (10) TMI 35 - CESTAT,BANGALORE] wherein the appellant was also one of the parties, it was held that Service tax is only imposable in the amount charge for services not other than services. Identical issue has been considered in another judgment in the case of M/S. JAIN BROTHERS & M/S. PUNJAB COLOUR LAB. VERSUS CCE, BHOPAL [2008 (11) TMI 58 - CESTAT, NEW DELHI] where it was 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. Thus, the issue is no longer res integra and has attained finality in favour of the appellant - appeal allowed - decided in favor of appellant.
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