https://www.taxtmi.com/caselaws?id=774490 CESTAT Bangalore allowed the appeal regarding exemption from service tax under N/N. 12/2003 dated 20.06.2003. The tribunal held that cost of materials consumed during photography services need not be included for service tax payment. The decision followed Madhya Pradesh HC ruling in Agarwal Colour Advance Photo System case, which determined that photography service value should be calculated separately from cost of goods like photography paper, consumables, chemicals, and negatives that have "goods" component liable to sales tax. en-us Wed, 11 Jun 2025 00:00:00 +0530 Thu, 10 Jul 2025 08:39:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774490 CESTAT Bangalore allowed the appeal regarding exemption from service tax under N/N. 12/2003 dated 20.06.2003. The tribunal held that cost of materials consumed during photography services need not be included for service tax payment. The decision followed Madhya Pradesh HC ruling in Agarwal Colour Advance Photo System case, which determined that photography service value should be calculated separately from cost of goods like photography paper, consumables, chemicals, and negatives that have "goods" component liable to sales tax. Case-Laws Service Tax Wed, 11 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774490