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2010 (2) TMI 457 - CESTAT, BANGALOREPhotography Service - The issue involved in this case is regarding the correct value to be ascertained for the purpose of liability of service tax under the category of photography services. Revenue denied said deduction on ground that assessee had not maintained any record of consumption of said material. Held that - in the light of the decision of CCE & C v. Central Studio & Colour Lab, where it was held that while discharging liability of service tax on photography services, cost of material has to be allowed as deduction for arriving gross value for discharging service tax liability. Thus, matter was to be remanded to adjudicating authority to consider issue in light of above decision.
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