https://www.taxtmi.com/caselaws?id=30393 In a composite supply of developing and printing colour photographs, the document notes the contention that paper and chemicals constitute sales and that service tax applies only to the net taxable value after deducting material costs. It records reliance on earlier Tribunal orders, the Madhya Pradesh High Court decision in Agrawal Colour Photo Industries, the Supreme Court ruling in BSNL, and a CBEC communication dated 7-4-2004 to support that approach. On that basis, and in view of comparable Tribunal orders, the Tribunal granted full waiver of the pre-deposit requirement and allowed stay of demand. en-us Mon, 18 Feb 2008 00:00:00 +0530 Mon, 25 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30393 In a composite supply of developing and printing colour photographs, the document notes the contention that paper and chemicals constitute sales and that service tax applies only to the net taxable value after deducting material costs. It records reliance on earlier Tribunal orders, the Madhya Pradesh High Court decision in Agrawal Colour Photo Industries, the Supreme Court ruling in BSNL, and a CBEC communication dated 7-4-2004 to support that approach. On that basis, and in view of comparable Tribunal orders, the Tribunal granted full waiver of the pre-deposit requirement and allowed stay of demand. Case-Laws Service Tax Mon, 18 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30393