2009 (8) TMI 284

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....pondent. [Order per: M.V. Ravindran, Member (J)]. - This stay petition is directed against Order-in-Appeal No. 8/2007/ST dated 31-1-2007 2. When the matter was called out, none appeared on behalf of the appellant but there is a letter on record, written by the appellant, requesting the Tribunal to consider the same and pass an order on merits. 3. Heard learned DR and perused the records. ....

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.... the matter back to the lower authorities, he could have done so keeping all the issues open. In the case before us, we find that the issue of taxable services in respect of photography services, and the law is settled by this Tribunal in the case of Shilpa Colour Lab v. CCE Calicut [2007 (5) S.T.R. 423 (Tri.-Bang.)]. The ratio as laid down in that case will have some bearing on the issue. Since t....