2009 (6) TMI 460

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....a for the Respondent. ORDER M. Veeraiyan, Technical Member - These three departmental appeals are arising out of common order-in-appeal dated 31-7-2007 passed by the Commissioner (Appeals) involving different respondents. 2. The issue involved is the valuation of photography service for the purpose of levy of service tax. The original authority held that the value of materials namely, pho....

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....transfer of materials for the intended purpose, they do not exist as chemicals and they are not marketable at all. He relies on the decision of the Tribunal in the Central Excise case relating to CCE v. Prasad Film Laboratories 2005 (189) ELT 63 (Trib. - Bang.) and in the case of Associated Film Indus. (P.) Ltd. v. CCE 2009 (235) ELT 498 (Trib. - Mum.). 4. Learned Advocate for the respondents s....

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....ed by the Tribunal in the case of Delux Colour Lab (P.) Ltd. (supra). The relevant portion of the order is reproduced below : "12. It would thus appear that the decision in BSNL's case (supra) lays down the law that works contract (and also catering contract) involves the element of both sale and service contract and that the service and sale elements can be split up. That being so, we do not f....