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2019 (4) TMI 1419 - CESTAT KOLKATAValuation of photography services - exemption Notification No. 12/2003 - inclusion of cost of material, goods used/consumed in assessable value - period of dispute in the present case is from April, 2003 to September, 2003 - HELD THAT:-The issue is no more res-integra in view of the decision of the Larger Bench of the Tribunal in the case of AGGARWAL COLOUR ADVANCE PHOTO SYSTEM VERSUS COMMISSIONER OF CENTRAL EXCISE, BHOPAL [2011 (8) TMI 291 - CESTAT, NEW DELHI (LB)] where it was held that 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 sold to the client. It was also held in the case that the value of other goods and material, it sold separately would be excluded under exemption Notification No. 12/2003 and the term ‘sold’ appearing thereunder has to be interpreted using the definition of ‘sale’ in the Central Excise Act, 1944 and not as per the meaning of deemed sale under Article 366(29A)(b) of the Constitution. Appeal allowed - decided in favor of appellant.
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