Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2009 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (6) TMI 461 - AT - Service TaxPhotography services- Notification No. 12/2003-ST, dated 20.06.2003- The assessee availed benefit of abatement of value of export materials consumed in providing photographic service as per Notification No. 12/2003-ST, dated 20.06.2003. The revenue denied the benefit on the ground that no material was sold but only consumed by it in rendering ‘photographic service’ and raised demand of service tax. In the light of the decision of Shilpa Color Lab v. CCE 2007 -TMI - 1022 - CESTAT,BANGALORE held that- the appellants are eligible to abatement of the value of the goods and materials consumed under the notification, hence set-aside the impugned order and allow the appeal.
|