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    <title>2010 (2) TMI 156 - HIGH COURT OF PUNJAB AND HARYANA</title>
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    <description>The Appellate Tribunal held that the assessee, a photography service provider, was not liable to pay service tax on the value of goods/material consumed during photography processing. The decision was based on the distinction between the sale and service components of the photography service, following legal precedent. The appeals against the demand for service tax, interest, and penalty were dismissed, upholding the Tribunal&#039;s order.</description>
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      <description>The Appellate Tribunal held that the assessee, a photography service provider, was not liable to pay service tax on the value of goods/material consumed during photography processing. The decision was based on the distinction between the sale and service components of the photography service, following legal precedent. The appeals against the demand for service tax, interest, and penalty were dismissed, upholding the Tribunal&#039;s order.</description>
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