https://www.taxtmi.com/caselaws?id=1022 The Tribunal allowed the appeals, ruling that the value of materials and consumables in providing photography services should be excluded from the taxable value for Service Tax purposes. The Tribunal deemed the extended period of limitation and demand under Section 68 legally unsustainable. It highlighted the retrospective effect of beneficial Board Circulars and clarified that the aspect theory does not apply to include the value of goods in service valuation. en-us Mon, 30 Oct 2006 00:00:00 +0530 Tue, 20 Sep 2016 15:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1022 The Tribunal allowed the appeals, ruling that the value of materials and consumables in providing photography services should be excluded from the taxable value for Service Tax purposes. The Tribunal deemed the extended period of limitation and demand under Section 68 legally unsustainable. It highlighted the retrospective effect of beneficial Board Circulars and clarified that the aspect theory does not apply to include the value of goods in service valuation. Case-Laws Service Tax Mon, 30 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1022