https://www.taxtmi.com/caselaws?id=32720 The Tribunal ruled in favor of excluding the value of materials used in photography services from the taxable value of the service. Citing the precedent in Delux Colour Lab Pvt. Ltd. vs. CCE, Jaipur, the Tribunal determined that photography services involve elements of both sale and service, with the sale portion not to be included in the taxable value. As per legal interpretation, the deemed sale of materials in photography services necessitates the exclusion of material value when calculating the service value. The Revision Order was set aside, and the appellant's refund claim was reinstated, granting consequential relief. en-us Thu, 05 Mar 2009 00:00:00 +0530 Thu, 20 May 2010 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32720 The Tribunal ruled in favor of excluding the value of materials used in photography services from the taxable value of the service. Citing the precedent in Delux Colour Lab Pvt. Ltd. vs. CCE, Jaipur, the Tribunal determined that photography services involve elements of both sale and service, with the sale portion not to be included in the taxable value. As per legal interpretation, the deemed sale of materials in photography services necessitates the exclusion of material value when calculating the service value. The Revision Order was set aside, and the appellant's refund claim was reinstated, granting consequential relief. Case-Laws Service Tax Thu, 05 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32720