2010 (2) TMI 457

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..... ndent. ORDER M.V. Ravindran, Judicial Member - This appeal is directed against Order-in-Appeal No. 140/2006-ST, dated 16-6-2006. 2. Heard both sides and perused the records. 3. 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. It is the contention of the appellant before us th .....

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..... JDR to verify the claim of the appellant as regards the cost of material purchased, which was claimed by appellant in the form of a certificate of a Chartered Accountant. The reply received by the JDR from the O/O Commissioner of Central Excise indicates that the appellant had not maintained separate account in respect of material used for the service which has been rendered by them through agents .....

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