https://www.taxtmi.com/caselaws?id=175343 Under the service tax valuation framework for photography service, the value of materials consumed in rendering the service was deductible where the assessee maintained proper input records. The benefit under Notification No. 12/2003-S.T. and the Board's clarification did not depend on separately showing those materials in customer bills or invoices. Since the relevant records were kept and no disclosure requirement appeared in the notification or clarification, denial of the deduction solely for non-separate invoicing was unsustainable. The assessee was therefore entitled to exclude the value of such materials from service tax computation. en-us Mon, 16 Jan 2006 00:00:00 +0530 Wed, 18 Nov 2015 16:24:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175343 Under the service tax valuation framework for photography service, the value of materials consumed in rendering the service was deductible where the assessee maintained proper input records. The benefit under Notification No. 12/2003-S.T. and the Board's clarification did not depend on separately showing those materials in customer bills or invoices. Since the relevant records were kept and no disclosure requirement appeared in the notification or clarification, denial of the deduction solely for non-separate invoicing was unsustainable. The assessee was therefore entitled to exclude the value of such materials from service tax computation. Case-Laws Service Tax Mon, 16 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175343