https://www.taxtmi.com/caselaws?id=33880 The Tribunal held that the value of goods and materials consumed in "Photography Services" should not be included in the taxable service, based on the principle that the sale portion cannot be part of the taxable value of the service. The Tribunal emphasized the binding nature of Supreme Court decisions on all Courts and authorities. Regarding the limitation period for tax demands, the Tribunal found no intent to evade tax and set aside the demands and related penalties. The Tribunal remanded the matters for reassessment of tax liability in line with its decision, allowing the appeals and disposing of the matter accordingly. en-us Tue, 13 Jan 2009 00:00:00 +0530 Sat, 20 Jun 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33880 The Tribunal held that the value of goods and materials consumed in "Photography Services" should not be included in the taxable service, based on the principle that the sale portion cannot be part of the taxable value of the service. The Tribunal emphasized the binding nature of Supreme Court decisions on all Courts and authorities. Regarding the limitation period for tax demands, the Tribunal found no intent to evade tax and set aside the demands and related penalties. The Tribunal remanded the matters for reassessment of tax liability in line with its decision, allowing the appeals and disposing of the matter accordingly. Case-Laws Service Tax Tue, 13 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33880