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    <title>2013 (12) TMI 1125 - CESTAT CHENNAI</title>
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    <description>The Tribunal ruled in favor of the Revenue, holding that the materials used in providing photographic services should be included in the value of the service for the purpose of claiming benefits under Notification No.12/03. A Show Cause Notice was issued for service tax short-levied during a specific period, with the Tribunal directing the applicant to make a pre-deposit within a specified timeframe. The decision emphasized the confusion surrounding the issue and the need for clarity on the treatment of materials in photographic services for service tax purposes.</description>
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      <link>https://www.taxtmi.com/caselaws?id=241460</link>
      <description>The Tribunal ruled in favor of the Revenue, holding that the materials used in providing photographic services should be included in the value of the service for the purpose of claiming benefits under Notification No.12/03. A Show Cause Notice was issued for service tax short-levied during a specific period, with the Tribunal directing the applicant to make a pre-deposit within a specified timeframe. The decision emphasized the confusion surrounding the issue and the need for clarity on the treatment of materials in photographic services for service tax purposes.</description>
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      <pubDate>Tue, 04 Jun 2013 00:00:00 +0530</pubDate>
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