https://www.taxtmi.com/caselaws?id=281 The Commissioner (Appeals) allowed the appeal, setting aside the original order-in-original for short payment of service tax. It was held that deductions for goods and articles sold during the provision of photographic services were permissible under Notification No. 12/2003-S.T., even without separately indicated prices on invoices, as long as related records of cost/value were maintained. The Commissioner emphasized substantive relief over procedural limitations, directing the reworking of duty liability to determine the correct service tax liability after allowing the deductions as per the notification. en-us Tue, 25 Jan 2005 00:00:00 +0530 Tue, 10 May 2011 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281 The Commissioner (Appeals) allowed the appeal, setting aside the original order-in-original for short payment of service tax. It was held that deductions for goods and articles sold during the provision of photographic services were permissible under Notification No. 12/2003-S.T., even without separately indicated prices on invoices, as long as related records of cost/value were maintained. The Commissioner emphasized substantive relief over procedural limitations, directing the reworking of duty liability to determine the correct service tax liability after allowing the deductions as per the notification. Case-Laws Service Tax Tue, 25 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281