2008 (3) TMI 279 - AT - Service Tax

Photography service - appellants availed benefit of Notification No. 12/2003 dated 20-6-2003, but the same has been denied on the ground that they have consumed inputs and not sold the same - As the issue is covered by the Tribunal s judgment in case of Shilpa Color Labs. and Adlabs in the assessee s favour, the stay application is allowed by granting waiver of pre-deposit the amount and staying its recovery till the disposal of the appeal

Summary

The Appellate Tribunal CESTAT, Bangalore directed the appellant to pre-deposit Rs. 1,02,066 for Service Tax related to photography services. The appellant's request for waiver was granted based on precedent cases, and the appeal was scheduled for an expedited hearing on 11th April 2008.