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    <title>2017 (9) TMI 89 - CESTAT CHENNAI</title>
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    <description>The Tribunal held that service tax is payable only on the service component of photography services, following the ratio in Safety Retreading Co. Pvt. Ltd. The appellants were directed to have their service tax liability recalculated based on the value on which VAT was discharged. Penalties were deemed inapplicable due to the interpretational nature of the issue and the appellants&#039; reliance on official clarifications. The appeals were remanded for fresh adjudication with specific directions to provide supporting documents for VAT/Sales Tax claims.</description>
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      <link>https://www.taxtmi.com/caselaws?id=347332</link>
      <description>The Tribunal held that service tax is payable only on the service component of photography services, following the ratio in Safety Retreading Co. Pvt. Ltd. The appellants were directed to have their service tax liability recalculated based on the value on which VAT was discharged. Penalties were deemed inapplicable due to the interpretational nature of the issue and the appellants&#039; reliance on official clarifications. The appeals were remanded for fresh adjudication with specific directions to provide supporting documents for VAT/Sales Tax claims.</description>
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      <pubDate>Tue, 30 May 2017 00:00:00 +0530</pubDate>
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