TMI Blog2007 (7) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee is not entitled to any relief - Writ Petition No. 888 of 2004 - - - Dated:- 20-7-2007 - Rajesh Balia and Manak Lall Mohta, JJ. [Order per] - After recalling the order dated 21st April, 2005, by a separate order passed in D.B. Civil Misc. Application No. DR(J)1203/06, we have heard learned counsel for the parties on merit of the writ petition. 2. The petitioner No. 1 is an ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lue of services provided but the same do not include any provision about the determination of valuation in case of 'photography service', though the Explanation refers to the cost of unexposed photography film, unrecorded magnetic tape or such other storage device if any, not to be included for the purpose of calculating the taxable service. By Notification No. 12/2003, dated 20th June, 2003, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hose goods. 5. In raising this contention for claiming deduction of the value of photographic materials from the gross receipts by the service provider for determining taxable service turn over, the challenge was made to the aforesaid circular dated 20th June, 2003. 6. In this background, two circulars were issued by the Board in relation to computation of value of service in regard to ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt had already upheld in the case of Kerala Colour Lab Association [2006 (2) S.T.R. 554 (Ker.) = 2003 (156) E.L.T. 17 (Ker.)]. 9. The claim to bifurcation of gross receipts of processing of photo graph between goods supplied and service of processing, the Court rejected the same. 10. It referred to its earlier decision in case of Rainbow Colour Lab Anr. v. State of M.P. Ors.- 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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