2007 (7) TMI 99

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....hallenging the order of Commissioner (Appeals) made on 8-3-2007. After going through the Board's circulars issued from time to time and also taking note of various decisions of this Tribunal and the Hon'ble Courts, the Commissioner has come to the conclusion that the appellants have to include the cost of the material to the value of the service provided by them for paying Service tax. 2. The s....

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.... learned counsel for the appellants. In this context the Revenue is relying on the clarificatory instructions issued by them on 9-7-2001, according to which the cost of unexposed photographic films sold to the customer is to be excluded and that the service provider claiming benefit of the cost of unexposed films should be advised to show clearly on the invoices along with the description, and par....

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....ed 4-1-2007 (2) M/s. Jain Brothers v. CCE, Bhopal, Stay Order No. S/554/06-S.T., dated 8-12-2007 (sic) (3) Adlabs v. CCE, Bangalore, reported in 2006 (2) S.T.R. 121 (Tri.-Bang.) (4) Shilpa Color Lab. v. CCE, Calicut, reported in 2007 (5) S.T.R. 423 (Tri. Bang.) (5) Bharat Sanchar Nigam Ltd. v. Union of India, reported in 2006 (2) S.T.R. 161 (S.C.) 5. In view of the above, we direct ....