2012 (6) TMI 117

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....ggrieved with the orders passed by Commissioner (Appeals) vide which he has set aside the demand of Service tax of Rs. 2,57,351.50, Revenue has filed the present appeal.   2. We have heard Shri R. K. Gupta, learned SDR for the Revenue and nobody appeared for the respondents.   3. As per the facts on record, the respondents are engaged in providing photography services to their cust....

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....d stands settled in favour of the Revenue by the Larger Bench decision of the Tribunal in the case of Agrawal Colour Photo Industries v. Commissioner [Misc. order No. ST /129/11, dated 11.8.2011. It stands held in the said decision of the Larger Bench that the value of services in relation to photography would be the gross amount charged including the cost of goods and material used and consumed i....