https://www.taxtmi.com/caselaws?id=761302 Conflicting Tribunal views on whether material cost in photographic services was includable supported a bona fide belief, so suppression was not established and the extended period of limitation could not be invoked under the Finance Act, 1994. Printing of photographs and creation of photo books or photo albums was treated as manufacture on binding precedent, so the same activity could not be taxed as photography services and the service tax demand failed. Both demands were set aside, with relief granted on limitation in one matter and on merits in the other. en-us Fri, 27 Sep 2024 00:00:00 +0530 Thu, 07 Nov 2024 16:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761302 Conflicting Tribunal views on whether material cost in photographic services was includable supported a bona fide belief, so suppression was not established and the extended period of limitation could not be invoked under the Finance Act, 1994. Printing of photographs and creation of photo books or photo albums was treated as manufacture on binding precedent, so the same activity could not be taxed as photography services and the service tax demand failed. Both demands were set aside, with relief granted on limitation in one matter and on merits in the other. Case-Laws Service Tax Fri, 27 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761302