2015 (12) TMI 19

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....t : Shri Abhishek Jaju, Advocate ORDER Per Mr. R.K. Singh : Revenue has filed appeal against Order-in-Appeal dated 12.11.2008 which set aside the order in original dated 30/06/2008 in terms of which service tax demand of Rs. 3,34,382/- along with interest and penalties was confirmed on the ground that in the value of the photographic service provided by the respondent the value of photogr....

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....d. advocate for the respondent argued that value of goods is not includible in the value of service and that the service was rendered under a works contract. 4. We have considered both sides contentions. We find that in the case of State of Karnataka etc Vs. Pro Lab and Others etc. (supra) the Supreme Court after discussing the trajectory of the issue regarding the vivisectability of works cont....

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....t may be noted that Entry 54, List II of the Constitution of India empowers the State Legislature to enact a law taxing sale of goods.  Sales tax, being a subject-matter into the State List, the State Legislature has the competency to legislate over the subject. 22. Keeping in mind the aforesaid principle of law, the obvious conclusion would be that Entry 25 of Schedule VI to the Act which....