CESTAT: Excludes Material Value from Photography Service Valuation

The Appellate Tribunal CESTAT, New Delhi ruled in favor of the appellant, stating that the value of certain materials should not be included in the valuation of photography services. As a result, the appellant was granted a waiver of pre-deposit of dues and a stay on recovery pending appeal.

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The Appellate Tribunal CESTAT, New Delhi ruled that the value of materials like chemical and photographic papers should not be included in the valuation of photography services. The appellant's case was deemed prima facie covered by a previous decision, leading to a waiver of pre-deposit of dues and a stay on recovery pending appeal.

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