2008 (2) TMI 243 - AT - Service Tax

Business of developing and printing colour photographs - case of the appellant is that in order to provide the service it purchases paper and chemicals which is included in the gross amount charged for the service and as that part of the service amounts to sale, service tax is not payable on it appellant s plea is correct stay granted

Summary

The Appellate Tribunal CESTAT NEW DELHI granted complete waiver of pre-deposit in a case involving service tax on developing and printing colour photographs. The waiver was based on previous Tribunal orders and a High Court decision. The stay application was allowed accordingly.