https://www.taxtmi.com/caselaws?id=205988 CESTAT, New Delhi (LB) held that for valuation under section 67 of the Finance Act, 1994 the value of photography services is the gross amount charged, including the cost of papers, consumables and chemicals used or consumed in rendering the service. The cost of unexposed film is excluded if sold to the client under the Explanation to section 67. Other goods sold separately are excluded under Exemption Notification No.12/2003, and the term "sold" must be read by reference to the definition of sale in the Central Excise Act, 1944, not Article 366(29A)(b). en-us Thu, 11 Aug 2011 00:00:00 +0530 Thu, 21 Aug 2025 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205988 CESTAT, New Delhi (LB) held that for valuation under section 67 of the Finance Act, 1994 the value of photography services is the gross amount charged, including the cost of papers, consumables and chemicals used or consumed in rendering the service. The cost of unexposed film is excluded if sold to the client under the Explanation to section 67. Other goods sold separately are excluded under Exemption Notification No.12/2003, and the term "sold" must be read by reference to the definition of sale in the Central Excise Act, 1944, not Article 366(29A)(b). Case-Laws Service Tax Thu, 11 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205988