2007 (8) TMI 264

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.... Shri Anil Kumar, JDR, for the Respondent. [Order per: S. L. Peeran, Member (J)] . - 1. The stay application and appeal are taken up together for disposal as the issue involved in the appeal is covered by this bench ruling rendered in the case of Shilpa Color Lab. v. CCE, Calicut - 2007 (5) S.T.R. 423 (Tri.-Bang.). The revenue has proceeded against the appellants who are professional photogra....

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....considered in great detail and this bench has opined that because of photography film, magnet type or other storage devise are excluded from purview of service tax when they are sold to the clients. Learned counsel submits that in the present case, there-is no dispute about their having maintained invoice and therefore the judgment clearly applies to the facts of the case. Learned DR reiterates th....