TMI Blog2008 (11) TMI 165X X X X Extracts X X X X X X X X Extracts X X X X ..... of duty and penalties are not sustainable. - Accordingly, the impugned order is set aside - ST/441 OF 2006 - ST/369 OF 2008 - Dated:- 20-11-2008 - M. VEERAIYAN, TECHNICAL MEMBER AND P.K. DAS, JUDICIAL MEMBER J.K. Mittal, A. Upadhyay and Ravi Sharma for the Appellant. L.B. Yadav for the Respondent. ORDER P.K. Das, Judicial Member. - After hearing both the sides and on p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... can be split up. That being so, we do not find any merit in the submission of the revenue that the decision in BSNL's case (supra) cannot be treated as an authority on the issue of service tax. If the photography service is a 'works contract', it would follow that it involves the element of both sale and service, and the sale portion of the activity or transaction cannot be included in the taxabl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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