2009 (3) TMI 26

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....ant. Shri A.K. Madan, D.R., for the Revenue. [Order per : P.K. Das, Member (Judicial)] - Heard both sides and perused the records. 2. The dispute relates as to whether the value of material for the process of developing and printing of Photography would be excludible from the taxable value of service. 3. The appellants filed refund claim for Rs. 3,32,035/- which was sanctioned by the D....

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....t", it would follow that 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 the 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 ca....