2008 (11) TMI 102

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....Shri L.B. Yadav, DR, for the Respondent. [Order per: P.K. Das, Member (J)]. - After hearing both the sides and on perusal of the records, we find that the issue involved in this case is as to whether the value of material consumed in the process of developing and printing of photographs was excludable from the gross amount charged for the service of photography for the purpose of calculating serv....

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....hat it involves the element of both sale and service, and the sale portion of the activity or transaction cannot be included in the taxable value of service. There cannot be any doubt, in view of sub-clause (b) of clause (29-A) of Article 366, that deemed sale of the materials takes place in the rendering of photography service and, therefore, the value of the materials cannot be included while co....