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2015 (12) TMI 19 - CESTAT NEW DELHI

2015 (12) TMI 19 - CESTAT NEW DELHI - TMI - 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 - SUPREME COURT OF INDIA) the Supreme Court discussed the trajectory of the issue regarding the vivisectability of works contracts - payment of service tax and VAT are mutually exclusive, there remains no doubt .....

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gainst Order-in-Appeal dated 12.11.2008 which 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 value of photographic paper and processing chemicals was not added. 2. The Revenue has contended that the cost to material is to be added to the value of the photographic services and cited the judgement of .....

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urt in the case of State of Karnataka etc Vs. 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 contentions. We find that in the case of State of Karnataka etc Vs. Pro Lab and Others etc. (supra) the Supreme Court after discussing the trajectory of the issue regarding the vivisectability of works cont .....

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