2009 (4) TMI 929 - SCH - Service Tax

Service tax on the elements of inputs used in the photography services - no dispute about maintaining details of inputs in the invoice - decision in the case of SHRI ROOPCHHAYA COLOUR STUDIO Versus COMMR. OF C. EX. HYDERABAD 2007 (8) TMI 264 - CESTAT BANGALORE contested where it was held that inputs (magnet type or other storage devise) are excluded from purview of service tax when they are sold to the clients - Held that - the decision in the above case upheld - appeal dismissed - decided in favor of appellant.