https://www.taxtmi.com/caselaws?id=2436 In a service tax valuation dispute, the tribunal took a prima facie view that the cost of paper and other consumables used in photographic services was not shown to be excludible from the taxable value on the available record. Because the cited authorities did not squarely cover the facts, it required full pre-deposit of the tax demand as a condition for the appeal to proceed. Interim relief was therefore declined on the tax component, while waiver of penalty was granted pending disposal of the appeal. en-us Tue, 10 Jul 2007 00:00:00 +0530 Wed, 16 Apr 2008 08:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2436 In a service tax valuation dispute, the tribunal took a prima facie view that the cost of paper and other consumables used in photographic services was not shown to be excludible from the taxable value on the available record. Because the cited authorities did not squarely cover the facts, it required full pre-deposit of the tax demand as a condition for the appeal to proceed. Interim relief was therefore declined on the tax component, while waiver of penalty was granted pending disposal of the appeal. Case-Laws Service Tax Tue, 10 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2436