https://www.taxtmi.com/caselaws?id=31837 The Tribunal allowed the appeals, setting aside the lower authorities' orders and remanding the matters for reconsideration in light of the Supreme Court's decision in BSNL. The Tribunal held that the value of materials used in photography services should not be included in the taxable value of the service for service tax purposes. The extended period of limitation was deemed inapplicable as the non-inclusion of material value was based on a bona fide belief. The authorities were directed to reconsider the issues, including limitation, in accordance with the law. en-us Wed, 22 Oct 2008 00:00:00 +0530 Mon, 21 Apr 2014 15:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31837 The Tribunal allowed the appeals, setting aside the lower authorities' orders and remanding the matters for reconsideration in light of the Supreme Court's decision in BSNL. The Tribunal held that the value of materials used in photography services should not be included in the taxable value of the service for service tax purposes. The extended period of limitation was deemed inapplicable as the non-inclusion of material value was based on a bona fide belief. The authorities were directed to reconsider the issues, including limitation, in accordance with the law. Case-Laws Service Tax Wed, 22 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31837