https://www.taxtmi.com/caselaws?id=31836 The Tribunal set aside the Commissioner's orders and restored the original authority's decisions to exclude the value of materials in photography services for tax calculation purposes. The Tribunal emphasized that works contracts involve both sale and service elements, and the sale portion should not be included in the taxable value of the service. The Tribunal also ruled that the extended period of limitation could not be invoked as the appellants had a genuine belief that the service tax liability pertained only to the service part of the contract. en-us Tue, 25 Nov 2008 00:00:00 +0530 Wed, 30 Apr 2014 16:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31836 The Tribunal set aside the Commissioner's orders and restored the original authority's decisions to exclude the value of materials in photography services for tax calculation purposes. The Tribunal emphasized that works contracts involve both sale and service elements, and the sale portion should not be included in the taxable value of the service. The Tribunal also ruled that the extended period of limitation could not be invoked as the appellants had a genuine belief that the service tax liability pertained only to the service part of the contract. Case-Laws Service Tax Tue, 25 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31836