https://www.taxtmi.com/caselaws?id=128718 The Commissioner allowed the appeal filed by a photography service provider against the disallowance of deduction/adjustment claimed for goods consumed during service provision under Notification No. 12/2003-S.T. The appellant's reliance on case laws supporting deduction of inputs in photographic services was considered valid. The Commissioner ruled in favor of the appellant, setting aside the penalties imposed under Sections 76, 77, and 78 of the Act. The decision emphasized the exclusion of consumed goods and materials in photography services for service tax calculation, aligning with legal interpretations and providing relief to the appellant. en-us Wed, 07 Jan 2009 00:00:00 +0530 Wed, 10 Apr 2013 14:56:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128718 The Commissioner allowed the appeal filed by a photography service provider against the disallowance of deduction/adjustment claimed for goods consumed during service provision under Notification No. 12/2003-S.T. The appellant's reliance on case laws supporting deduction of inputs in photographic services was considered valid. The Commissioner ruled in favor of the appellant, setting aside the penalties imposed under Sections 76, 77, and 78 of the Act. The decision emphasized the exclusion of consumed goods and materials in photography services for service tax calculation, aligning with legal interpretations and providing relief to the appellant. Case-Laws Service Tax Wed, 07 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128718