2008 (11) TMI 34 - AT - Service Tax

Whether for the purpose of valuation of photography service, the value of materials - chemical and photographic papers, should be included or not - held that the appellant s case is prima facie covered by the decision in Delux Colour Lab Pvt. Ltd. case and therefore, we waive the pre-deposit of dues as per the impugned order and stay recovery thereof, till the disposal of the appeal.

Summary

The Appellate Tribunal CESTAT, New Delhi ruled that the value of materials like chemical and photographic papers should not be included in the valuation of photography services. The appellant's case was deemed prima facie covered by a previous decision, leading to a waiver of pre-deposit of dues and a stay on recovery pending appeal.