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    <title>2022 (4) TMI 426 - CESTAT BANGALORE</title>
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    <description>The Tribunal, considering previous judgments and legal provisions, ruled in favor of the appellant, stating that they were entitled to exemption under Notification No. 12/2003-ST for goods like photography paper and chemicals used in providing photography services. The Tribunal emphasized that the value of such goods should be excluded from the gross value for service tax purposes, settling the issue in favor of the appellant. The impugned order was set aside, and the appeal was allowed, affirming the appellant&#039;s entitlement to the exemption.</description>
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      <description>The Tribunal, considering previous judgments and legal provisions, ruled in favor of the appellant, stating that they were entitled to exemption under Notification No. 12/2003-ST for goods like photography paper and chemicals used in providing photography services. The Tribunal emphasized that the value of such goods should be excluded from the gross value for service tax purposes, settling the issue in favor of the appellant. The impugned order was set aside, and the appeal was allowed, affirming the appellant&#039;s entitlement to the exemption.</description>
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