https://www.taxtmi.com/caselaws?id=207682 The Appellate Tribunal CESTAT, New Delhi, allowed the Revenue's appeals, confirming the service tax demand and interest, as the cost of material used in providing photography services was held to be included in the value of services. However, no penalty was imposed on the respondents due to lack of clarity on the issue during the relevant period and the absence of malafide intent, as ruled by the Tribunal. en-us Thu, 01 Sep 2011 00:00:00 +0530 Wed, 21 Dec 2011 09:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207682 The Appellate Tribunal CESTAT, New Delhi, allowed the Revenue's appeals, confirming the service tax demand and interest, as the cost of material used in providing photography services was held to be included in the value of services. However, no penalty was imposed on the respondents due to lack of clarity on the issue during the relevant period and the absence of malafide intent, as ruled by the Tribunal. Case-Laws Service Tax Thu, 01 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207682