<h1>Supreme Court: Photography Service Tax Includes Material Costs; No Deductions Allowed, Conflicting Tribunal Decisions Persist.</h1> The applicability of service tax on photography services, particularly whether the cost of goods or materials used can be deducted from the service value, has been debated in various legal forums. The Supreme Court previously ruled that photography services are neither sales nor works contracts, and costs of materials are not deductible. However, different tribunals have issued conflicting decisions, with some allowing deductions for materials used, provided there is evidence of sale. The High Court of Rajasthan upheld the Supreme Court's decision, denying deductions, while other tribunals have permitted them, citing different legal interpretations and precedents.