2010 (8) TMI 83 - HC - Service Tax

Cost of material - photography service - Held that service tax could be attracted only on the component of service and not on the goods consumed in providing such service

Summary

The High Court of Punjab and Haryana dismissed S.T.A. Nos.25 and 26 of 2010, as they involved identical questions. The court ruled that service tax should be levied only on the service component, not on goods consumed in providing the service. The decision was based on earlier orders and Supreme Court judgments. The appeals were dismissed, following the precedent set in a previous case.