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C.C.E., Indore Versus M/s. Photo Fast Colour Lab

2015 (12) TMI 19 - CESTAT NEW DELHI

Valuation - Non inclusion of value of the photographic service provided by the respondent the value of photographic paper and processing chemicals - Held that:- In the case of State of Karnataka etc Vs. Pro Lab and Others etc. (2015 (2) TMI 388 - SUP .....

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sumables cannot be included in the value of photography service to levy service tax. - Following the same, no merit in Revenues appeal - Decided against Revenue. - Appeal No.ST/99/2009-CU[DB] - Final Order No.52360/2015 - Dated:- 23-7-2015 - Mr. G. R .....

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h set aside the order in original dated 30/06/2008 in terms of which service tax demand of ₹ 3,34,382/- along with interest and penalties was confirmed on the ground that in the value of the photographic service provided by the respondent the v .....

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6 (4) STR 152 (Tri. Del.)]. The Revenue also stated that the decision of the apex court in the case of CK Jidheesh Vs. Union of India [2006 (1) STR 3 (SC)] which was relied upon by the Commissioner (Appeals) has been overturned by the Supreme Court i .....

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. Pro Lab and Others etc. [2015 TIOL 08 SC CT LB]. 3. The ld. advocate for the respondent argued that value of goods is not includible in the value of service and that the service was rendered under a works contract. 4. We have considered both sides .....

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follows from the reading of the aforesaid judgement that after insertion of clause 29-A in Article 366, the Works Contract which was indivisible one by legal fiction, altered into a contract, is permitted to be bifurcated into two; one for sale of go .....

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ices, is rendered otiose or immaterial. It follows, as a sequitur, that by virtue of clause 29-A of Article 366, the State Legislature is now empowered to segregate the goods part of the Works Contract and impose sales tax thereupon. It may be noted .....

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Keeping in mind the aforesaid principle of law, the obvious conclusion would be that Entry 25 of Schedule VI to the Act which makes that part of processing and supplying of photographs, photo prints and photo negatives, which have goods component ex .....

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