https://www.taxtmi.com/caselaws?id=3569 In photographic services, the value of materials and consumables used or sold was deductible from taxable value under Notification No. 12/2003-ST, because the Tribunal had already settled the valuation issue in earlier decisions allowing such deductions. The Commissioner (Appeals) followed that settled view after accepting the assessee's evidence on materials used, and the Tribunal held that judicial discipline required adherence to its own precedent in the absence of any stay or higher-court reversal. A contrary departmental clarification and reliance on C.K. Jidheesh did not displace that position, as that decision concerned constitutional validity rather than this valuation question. en-us Tue, 09 Oct 2007 00:00:00 +0530 Wed, 16 Apr 2008 19:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3569 In photographic services, the value of materials and consumables used or sold was deductible from taxable value under Notification No. 12/2003-ST, because the Tribunal had already settled the valuation issue in earlier decisions allowing such deductions. The Commissioner (Appeals) followed that settled view after accepting the assessee's evidence on materials used, and the Tribunal held that judicial discipline required adherence to its own precedent in the absence of any stay or higher-court reversal. A contrary departmental clarification and reliance on C.K. Jidheesh did not displace that position, as that decision concerned constitutional validity rather than this valuation question. Case-Laws Service Tax Tue, 09 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3569