https://www.taxtmi.com/caselaws?id=367920 Service tax was upheld on lab confirmation charges, threading charges and negative storage charges recovered by a photography service provider because the lab confirmation charges were not disputed and no documentary evidence supported the claim that the threading and negative storage charges were mere film cost or reimbursements. In the absence of proof, the demand on those charges was sustained. Penalty under Section 78 of the Finance Act, 1994 was set aside, as the dispute was treated as involving interpretation and mitigating circumstances justified relief from penalty. The result was partial relief: tax demand sustained on the disputed charges, but penalty deleted. en-us Thu, 05 Jul 2018 00:00:00 +0530 Fri, 28 Sep 2018 09:12:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367920 Service tax was upheld on lab confirmation charges, threading charges and negative storage charges recovered by a photography service provider because the lab confirmation charges were not disputed and no documentary evidence supported the claim that the threading and negative storage charges were mere film cost or reimbursements. In the absence of proof, the demand on those charges was sustained. Penalty under Section 78 of the Finance Act, 1994 was set aside, as the dispute was treated as involving interpretation and mitigating circumstances justified relief from penalty. The result was partial relief: tax demand sustained on the disputed charges, but penalty deleted. Case-Laws Service Tax Thu, 05 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367920