https://www.taxtmi.com/caselaws?id=75889 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. en-us Tue, 03 Feb 2009 00:00:00 +0530 Mon, 08 Apr 2013 09:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75889 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. Case-Laws Service Tax Tue, 03 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75889