https://www.taxtmi.com/caselaws?id=378975 The Tribunal allowed the appellant's appeal, setting aside the impugned order and granting consequential relief. It held that the value of service in photography includes the gross amount charged, incorporating the cost of materials used, except for unexposed films sold to the client. The term 'sale' in the exemption notification should be interpreted according to the Central Excise Act, 1944, and not as a deemed sale under the Constitution. The Tribunal emphasized that previous judgments supported excluding the value of goods used in photography services from the assessable value for service tax purposes. en-us Mon, 07 Jan 2019 00:00:00 +0530 Thu, 25 Apr 2019 06:28:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378975 The Tribunal allowed the appellant's appeal, setting aside the impugned order and granting consequential relief. It held that the value of service in photography includes the gross amount charged, incorporating the cost of materials used, except for unexposed films sold to the client. The term 'sale' in the exemption notification should be interpreted according to the Central Excise Act, 1944, and not as a deemed sale under the Constitution. The Tribunal emphasized that previous judgments supported excluding the value of goods used in photography services from the assessable value for service tax purposes. Case-Laws Service Tax Mon, 07 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378975