https://www.taxtmi.com/caselaws?id=31838 The Tribunal allowed the appeals, remanding the case for valuation determination in line with the decision that photography services constitute a works contract with separable sale and service elements. The Tribunal emphasized that the value of materials should not be included in the taxable amount. It ruled in favor of the appellants on the limitation issue, stating that the extended period could not be applied due to lawful non-inclusion of material value. The decision clarified the valuation of photography services and the limitation period for tax demands. en-us Tue, 25 Nov 2008 00:00:00 +0530 Wed, 22 Apr 2009 18:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31838 The Tribunal allowed the appeals, remanding the case for valuation determination in line with the decision that photography services constitute a works contract with separable sale and service elements. The Tribunal emphasized that the value of materials should not be included in the taxable amount. It ruled in favor of the appellants on the limitation issue, stating that the extended period could not be applied due to lawful non-inclusion of material value. The decision clarified the valuation of photography services and the limitation period for tax demands. Case-Laws Service Tax Tue, 25 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31838