TMI Blog2007 (8) TMI 264X X X X Extracts X X X X X X X X Extracts X X X X ..... d to the clients – assessee’s appeal allowed - ST/140/2007 - 931/2007 - Dated:- 13-8-2007 - Dr. S. L. Peeran, Member (J) and Shri T. K. Jayaraman, Member (T) Shri R. Muralidhar, Advocate, for the Appellant. Shri Anil Kumar, JDR, for the Respondent. [Order per: S. L. Peeran, Member (J)] . - 1. The stay application and appeal are taken up together for disposal as the issue involved ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted their pleas. Learned counsel submits that the issue was dealt with by this bench in great detail in a batch appeals in. the case of Shilpa Colour Lab. (Final Order No. 10 to 18 dated 30-10-2006. Wherein this aspect was considered in great detail and this bench has opined that because of photography film, magnet type or other storage devise are excluded from purview of service tax when they ..... X X X X Extracts X X X X X X X X Extracts X X X X
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