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TMI Blog2009 (10) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... by it while rendering photography service. In the light of the decision of Commissioner v. Shilpa Colour Lab [Civil Appeal Nos. 257-258 and 3599 of 2008, dated 23-4-2009], held that the appellant has to be given benefit of cost of material consumed by them while rendering photography services. - Whether assessee was to be directed to pre-deposit part of service tax liability, arrived at after giv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1,53,480 Rs. 100 per day Rs. 1000 Rs. 1,53,480 ST/Stay 393/09 ST/651/09 Rs. 3,89,813 Rs. 100 per day Rs. 1000 Rs. 3,89,813 2. The issue involved is regarding service tax liability on the services rendered by the appellant on photography service. 3. Heard both sides and perused the records. 4. The learned Counsel submit that the Commissioner (Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 009]. 5. On a careful consideration of the submissions made by both sides, we find that at this stage, the appeals themselves can be disposed as the issue lies in a narrow compass. Therefore, we take up the appeals for the disposal, dispensing with the requirement of pre-deposit of the amounts involved in the matter. 6. On a careful consideration of the matter, we find that the appellant has t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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