https://www.taxtmi.com/caselaws?id=2527 Photography service providers were entitled to deduct the value of materials used and consumed in rendering the service where records of inputs were maintained. The Tribunal held that neither the notification nor the Board's clarification required such materials to be separately mentioned in customer invoices, so denial of the deduction on that ground was contrary to the governing clarification and could not stand. The disallowance made by the lower authorities was set aside. en-us Tue, 06 Mar 2007 00:00:00 +0530 Mon, 30 Jun 2008 15:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2527 Photography service providers were entitled to deduct the value of materials used and consumed in rendering the service where records of inputs were maintained. The Tribunal held that neither the notification nor the Board's clarification required such materials to be separately mentioned in customer invoices, so denial of the deduction on that ground was contrary to the governing clarification and could not stand. The disallowance made by the lower authorities was set aside. Case-Laws Service Tax Tue, 06 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2527