Photography service valuation excludes consumables like paper and chemicals from taxable value under settled Tribunal ratio.

In photography services, the Tribunal followed its earlier Bench ratio and held that the cost of paper, chemicals and similar consumables used in rendering the service was not includible in the taxable value. It found that the appellate authority's attempt to distinguish the earlier decisions was contrary to judicial discipline, and therefore rejected the proposed valuation addition. The cost of such consumables could not be added to the service value, and consequential relief followed.

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Issues: Whether, in respect of photography services, the value of paper, chemicals and similar consumables used in rendering the service was includible in the taxable value.

Analysis: The issue was treated as identical to an earlier decision of the same Bench on photography services. The appellate authority had distinguished those decisions, but the Tribunal held that such distinction was and contrary to judicial discipline, and followed the earlier ratio on the valuation of the service.

Conclusion: The addition of the cost of paper, chemicals and similar items to the taxable value was not sustained, and the appeal was allowed with consequential relief.

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