2009 (6) TMI 461 - AT - Service Tax

Photography services- Notification No. 12/2003-ST, dated 20.06.2003- The assessee availed benefit of abatement of value of export materials consumed in providing photographic service as per Notification No. 12/2003-ST, dated 20.06.2003. The revenue denied the benefit on the ground that no material was sold but only consumed by it in rendering photographic service and raised demand of service tax. In the light of the decision of Shilpa Color Lab v. CCE 2007 -TMI - 1022 - CESTAT,BANGALORE held that- the appellants are eligible to abatement of the value of the goods and materials consumed under the notification, hence set-aside the impugned order and allow the appeal.

Summary

The Appellate Tribunal CESTAT, Chennai ruled in favor of the appellants, allowing abatement of the value of goods and materials consumed in providing 'photographic service' for the period 1-10-2003 to 9-9-2004 and 1-10-2004 to 31-3-2005. The demand of service tax was set aside based on the Apex Court's decision supporting the appellants' eligibility for abatement under Notification No. 12/03-ST, dated 20-6-2003.