https://www.taxtmi.com/caselaws?id=31451 Cost of materials in valuing photographic services was treated as a disputed component for service tax purposes. Relying on earlier Tribunal precedent, which in turn considered the Supreme Court ruling in B.S.N.L. v. Union of India, the Tribunal accepted that there was a prima facie case that such material cost is not includable in the taxable value of photographic services. On that basis, it waived the pre-deposit of service tax and penalties, granted stay, and directed that the appeals be listed for final hearing, noting the recurring nature of the issue. en-us Tue, 08 Jul 2008 00:00:00 +0530 Fri, 14 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31451 Cost of materials in valuing photographic services was treated as a disputed component for service tax purposes. Relying on earlier Tribunal precedent, which in turn considered the Supreme Court ruling in B.S.N.L. v. Union of India, the Tribunal accepted that there was a prima facie case that such material cost is not includable in the taxable value of photographic services. On that basis, it waived the pre-deposit of service tax and penalties, granted stay, and directed that the appeals be listed for final hearing, noting the recurring nature of the issue. Case-Laws Service Tax Tue, 08 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31451