https://www.taxtmi.com/caselaws?id=3416 The Supreme Court upheld the amendment in the Finance Act related to the valuation of services, rejecting the claim for deduction of the value of photographic materials from the gross receipts for determining Service Tax payable by an association running Photo and Colour Labs. The Court dismissed challenges to circulars issued by the Board on service tax for photography services, emphasizing that contracts in the photography business are service contracts without involving the sale of goods, thus denying the claim for bifurcation of gross receipts between goods supplied and services rendered. The writ petition was dismissed with no order as to costs. en-us Fri, 20 Jul 2007 00:00:00 +0530 Wed, 16 Apr 2008 18:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3416 The Supreme Court upheld the amendment in the Finance Act related to the valuation of services, rejecting the claim for deduction of the value of photographic materials from the gross receipts for determining Service Tax payable by an association running Photo and Colour Labs. The Court dismissed challenges to circulars issued by the Board on service tax for photography services, emphasizing that contracts in the photography business are service contracts without involving the sale of goods, thus denying the claim for bifurcation of gross receipts between goods supplied and services rendered. The writ petition was dismissed with no order as to costs. Case-Laws Service Tax Fri, 20 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3416