2009 (1) TMI 761

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.... Mangalore (hereinafter referred to as appellant) have filed this appeal against the Order-In-Original No. 29/2007-S.T. (ADC), dated 27-12-2007 passed by the Additional Commissioner of Central Excise, Mangalore Commissionerate, Mangalore. Brief facts of the case : 2. The appellants are registered with Central Excise department for providing photography service. The appellant had deducted the cos....

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....s v. CCE, Calicut - 2007 (5) S.T.R. 423 (Tri. - Bang.) wherein the Hon'ble CESTAT, Bangalore has allowed the appeals holding that the value of materials/consumables are to be deducted for the purpose of levy of service tax on the photography service. (c) Further, the appellants have also relied upon the case of M/s. Rainbow Computer & Colour Lab & Others v. CCE, Hyderabad-II - 2008 (87) RLT 442 (....

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..... Basing on further clarification issued by the Board dated 3-3-2006, wherein a contrary clarification is issued to the effect that the provisions of Notification No. 12/2003-S.T., dated 20-6-03 would not be applicable if the goods are consumed during the provision of service and are not available for sale. 5. I find that our jurisdictional CESTAT, Bangalore vide its final order No. 10 to 18/2007....

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....ient of service, from the service tax leviable thereon under section (66) of the said Act, subject to condition that there is documentary proof specifically indicating the value of the said goods and materials 2. This notification shall come into force on the 1st day of July, 2003. (Notification No 12/2003-S.T. dated 20-6-2003) In terms of the above Notification, the value of the goods and mater....