Court Upholds Photography Business's 25/75 Tax Valuation Method; No Inaccuracies Found in Service to Material Cost Ratio.

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....Business of Photography - The appellants were paying service tax of 25% of the gross value of services and discharging VAT on the balance amount - there is no allegation by the department that 25/75 ratio of Service Cost to Material Cost being followed by the appellants is incorrect - valuation sustained.....