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2018 (8) TMI 1113 - CESTAT BANGALORE
Valuation - Photography Service - deduction of cost of goods used/consumed in the Photography Service - N/N. 12/2003 ST dated 20.06.2003 - Held that:- The issue is covered by the decision in the case of Shilpa Color Lab V. CCE [2006 (10) TMI 35 - CESTAT,BANGALORE], where it was held that Service tax is only imposable in the amount charge for services not other than services - appeal dismissed - decided against Revenue.