TMI Blog2015 (12) TMI 1567X X X X Extracts X X X X X X X X Extracts X X X X ..... with the Service Tax Department in April, 2005 - substantial income on simple sale of items, like, cameras, camera covers, film rolls etc. - Held that:- it is found that the pure sales of materials has no bearing to the service tax liability and cannot be added to the taxable value. This aspect was not examined by the lower authorities. We find that the appellants are liable to service tax during ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... will stand to the extent of service tax liability re-worked as above. Penalty under Section 77 is also upheld. - Decided partly in favour of appellant - ST/1278/2010 - Final Order No. A/70083/2015 - Dated:- 8-12-2015 - Shri Anil Choudhary, Member (J) and B. Ravichandran, Member (T) Shri Dushyant Kumar, Consultant, for the Appellant. Shri S.L. Karoliya, Asstt. Commissioner (DR), for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re us. 3. The ld. Counsel for the appellant, submitted that case against the appellant is based on the Audit Report and on the basis of IT Return filed by the appellant. He submitted that they are running a small business and the levy of service tax was introduced of photography services in the year 2001. They have started business in the year, 2004 and they are not conversant with the legal pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the service tax liability and cannot be added to the taxable value. This aspect was not examined by the lower authorities. We find that the appellants are liable to service tax during the impugned period on the value of services provided, but not on simple sale of various items, which are not part of taxable service provided to any person. With these facts in position, the demand requires re-w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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