2008 (11) TMI 58

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.... Member (Judicial) Shri H.S. Mew, Advocate for the Appellants.   Shri A.K. Madan, D.R. & Shri L.B. Yadav, D.R. for the Respondent. [Order per M. Veeraiyan, Member (Technical)] - Heard both sides. 2. The appellants were held to have rendered photography services falling under the category 65(105) zb. The dispute involved is, valuation of the said services. The department has i....

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....g contract) involves the element of both sale and service contract and that the service and sale elements can be split up. That being so, we do not find any merit in the submission of the Revenue that the decision in BSNL case cannot be treated as an authority on the issue of service tax. If the photography service is a 'works contract', it would follow that it involves the element of both sale an....

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....the light of the binding precedents of the Supreme Court. As observed above, the dispute involved in these appeals is covered by the decision in BSNL case and, therefore, it is not necessary to make comments on the various decisions cited by the parties, referred to above. We are of the view that in the light of the law laid down by the Supreme Court in BSNL case, the matter has to be reconsidered....

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....mitation, on the other hand, is that the non-inclusion of the value of photography materials in the value of the taxable service was deliberate with intent to evade service tax. In view of our conclusion on the main dispute as to inclusion of the value of materials in the total value of taxable service in favour of the appellants, it is clear that non-inclusion of value of materials being in accor....