2009 (2) TMI 359 - AT - Service Tax

Photography service- The revenue proceeded against the appellant on the ground that they had not included the cost of papers, chemicals, etc. used in the course of rendering the said services. Adjudicating authority confirm the demand and Commissioner (Appeals) upheld the impugned order. In the light of the decision of Shilpa Color Lab v. CCE 2007 -TMI - 1022 - CESTAT,BANGALORE, set-aside the order and allow the appeal.

Summary

The appeal was filed against Order-in-Appeal No. 26/2007 by the Commissioner of Customs & Central Excise (Appeals), Hyderabad. The issue was regarding the inclusion of costs of paper, chemicals, etc. in photography services for service tax. The Tribunal found the Commissioner's decision wrong and allowed the appeal based on precedent set in the case of Shilpa Color Lab v. CCE.