https://www.taxtmi.com/caselaws?id=77640 The court determined that photography services do not constitute a work contract and held that the assessable value should include the gross amount charged, incorporating the cost of materials used, excluding unexposed film. The court emphasized that service tax applies to the entire gross amount charged. It clarified that the exemption notification does not cover the value of materials consumed in providing the service. The court also noted the need to reconsider a previous decision excluding material costs from the assessable value and suggested a review by a larger bench for consistency and proper adjudication. en-us Tue, 25 May 2010 00:00:00 +0530 Thu, 25 Sep 2014 15:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77640 The court determined that photography services do not constitute a work contract and held that the assessable value should include the gross amount charged, incorporating the cost of materials used, excluding unexposed film. The court emphasized that service tax applies to the entire gross amount charged. It clarified that the exemption notification does not cover the value of materials consumed in providing the service. The court also noted the need to reconsider a previous decision excluding material costs from the assessable value and suggested a review by a larger bench for consistency and proper adjudication. Case-Laws Service Tax Tue, 25 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77640