2017 (9) TMI 623

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....or the respondent ORDER Per: Ashok K. Arya 1. This Appeal is against Order in Appeal Number 47/2012 dated 28/03/2012 whereunder inter alia demand of service tax of Rs. 1,86,122/- along with interest and penalties under Sections 76 & 78 of Finance Act, 1994 have been confirmed. 2. Both sides represented by Shri Kumar Vikram Ld. Advocate for the appellant and Shri Amresh Jain, Ld. DR for....

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....lassic Colour Lab Final Order No.St/425-426/11 dated 01.09.2011 iv. Laxmi Colour Lab Vs CCE Final Order No.ST/ 267/12 dated 06.03.2012 v. Shobhna Digital Lab Vs. CCE - 2011 (24) STR 430 (Tri-Del) 4. The Ld. DR has reiterated the findings given in the impugned order. 5. After having carefully considered the facts of the case and the submissions of both sides it appearas that the appella....

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....en given in para 22 of the said decision as under: 22 ..... (i) For the purpose of Section 67 of the Finance Act, 1994, the value of service in relation to photography would be the gross amount charged including cost of goods and material used and consumed in the course of rendering such service. The cost of unexposed film etc. would stand excluded in terms of Explanation to Section 67 if so....