https://www.taxtmi.com/caselaws?id=128486 The appellate authority modified the Order-in-Original by dropping the demand for service tax and associated penalties under Sections 76 and 78, while upholding the penalty under Section 77. The decision was based on the Supreme Court's ruling in BSNL & Anr. v. UOI & Ors., which clarified the treatment of composite contracts involving the sale of goods and services. The appellate authority concluded that raw materials consumed during photography services are within the definition of sale under Article 366(29A) of the Constitution of India, and their value should not be included in the assessable value of taxable services. en-us Tue, 30 Sep 2008 00:00:00 +0530 Sat, 06 Apr 2013 14:02:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128486 The appellate authority modified the Order-in-Original by dropping the demand for service tax and associated penalties under Sections 76 and 78, while upholding the penalty under Section 77. The decision was based on the Supreme Court's ruling in BSNL & Anr. v. UOI & Ors., which clarified the treatment of composite contracts involving the sale of goods and services. The appellate authority concluded that raw materials consumed during photography services are within the definition of sale under Article 366(29A) of the Constitution of India, and their value should not be included in the assessable value of taxable services. Case-Laws Central Excise Tue, 30 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128486