https://www.taxtmi.com/caselaws?id=32631 The Appellate Tribunal CESTAT, New Delhi, ruled that the value of materials consumed in the process of developing and printing photographs should be excluded from the gross amount charged for photography services for service tax calculation. The Tribunal emphasized that as photography services involve elements of both sale and service, the material value should not be part of the taxable amount. Consequently, the demand for duty and penalties was deemed unsustainable, leading to the setting aside of the impugned order and allowing the appeal with consequential relief. en-us Thu, 20 Nov 2008 00:00:00 +0530 Mon, 16 Mar 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32631 The Appellate Tribunal CESTAT, New Delhi, ruled that the value of materials consumed in the process of developing and printing photographs should be excluded from the gross amount charged for photography services for service tax calculation. The Tribunal emphasized that as photography services involve elements of both sale and service, the material value should not be part of the taxable amount. Consequently, the demand for duty and penalties was deemed unsustainable, leading to the setting aside of the impugned order and allowing the appeal with consequential relief. Case-Laws Service Tax Thu, 20 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32631