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2007 (3) TMI 163
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....by the ruling rendered in the case of Adlabs v. CCE, Bangalore - 2006 (2) S.T.R. 121 (Tri-Bang) The appellants were carrying on the activity of photography service and were registered with the Central Excise Department. In terms of Section 69 of the Finance Act, they were paying the service tax on the services rendered by them. The department issued show cause notice dated 24-10-2005 alleging that....
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....ner of Central Excise (Appeals-II), Bangalore by which the duty demand was confirmed by denying the claim of deduction of cost of certain material used while providing service in the category of photography service under Section 65 of Finance Act. It was pleaded by the assessee that the Service Tax was not to be levied on the value of material used and consumed while providing photographic service....
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....e of records. He submits that the record was maintained and it is not required to be shown in the invoices which are issued to the customers, in general practice, nobody indicates the various inputs and materials used in photography in the bills and invoices issued to the customers. He submits that the ground for denying the benefit is not sustainable. Learned Counsel also submits that the Revenue....