2007 (7) TMI 167

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....by a separate order passed in D.B. Civil Misc. Application No. DR(J)1203/06, we have heard learned counsel for the parties on merit of the writ petition. 2. The petitioner No. 1 is an association of individuals and firms who engaged in business of running Photo and Colour Labs and are also engaged in the business of processing (i.e. developing and printing) colour photographic films. The petiti....

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....corded magnetic tape or such other storage device if any, not to be included for the purpose of calculating the taxable service. By Notification No. 12/2003, dated 20th June, 2003, which, came into effect on 1-7-2003, it was envisaged that while rendering the service, the value of goods and material supplied by the Service provider to the recipient of Service shall be exempted from the levy of Ser....

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.... to the aforesaid circular dated 20th June, 2003. 6. In this background, two circulars were issued by the Board in relation to computation of value of service in regard to service tax on photography service. 7. The circulars were captioned as instructions and clarifications. The validity of both circulars Annex. 1 and 2 have been challenged in this writ petition. 8. The learned counsel fo....

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....and service of processing, the Court rejected the same. 10. It referred to its earlier decision in case of Rainbow Colour Lab & Anr. v. State of M.P. & Ors.-2001 (134) E.L.T. 332 (S.C.) = (2000) 2 SCC 385 in which it was held by the Court, while considering the claim of Revenue to consider the photograph business to be execution of works contract involving transfer of property in goods used in ....