2007 (11) TMI 103

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....;[Order per : T.K. Jayaraman, Member (T)]. - These appeals have been filed against the Orders-in-Appeal Nos. 30 & 31/2007-ST dated 30-4-2007 and 32 & 33/2007-ST dated 30-4-2007 passed by the Commissioner of Central Excise, Customs & Service Tax (Appeals), Cochin. 2. The details of the appeal are given below in the Tabular column. Sl. No. Name of the Appellant Appeal No. Service tax ....

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.... appellants and Shri K. Sambi Reddy, the learned JDR, for the Revenue. 4. We heard both sides. 5. The issue involved in the above appeals relate to the inclusion of value of materials and other consumables in the taxable value of Photographic Services and denial of exemption under Notification No. 12/2003-ST dated 20-6-2003. In the impugned orders, the learned Commissioner (Appeals) has reli....