9911796707
TMI Blog2009 (1) TMI 761X X X X Extracts X X X X X X X X Extracts X X X X ..... Original No. 29/2007-S.T. (ADC), dated 27-12-2007 passed by the Additional Commissioner of Central Excise, Mangalore Commissionerate, Mangalore. Brief facts of the case : 2. The appellants are registered with Central Excise department for providing photography service. The appellant had deducted the cost of goods used/consumed in the photography service in terms of Notification No. 12/2003-S.T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re has allowed the appeals holding that the value of materials/consumables are to be deducted for the purpose of levy of service tax on the photography service. (c) Further, the appellants have also relied upon the case of M/s. Rainbow Computer Colour Lab Others v. CCE, Hyderabad-II - 2008 (87) RLT 442 (CESTAT-BANG) wherein it is held that the appellants are eligible for the benefit of deduc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... trary clarification is issued to the effect that the provisions of Notification No. 12/2003-S.T., dated 20-6-03 would not be applicable if the goods are consumed during the provision of service and are not available for sale. 5. I find that our jurisdictional CESTAT, Bangalore vide its final order No. 10 to 18/2007 dated 30-10-06 in the case of Shilpa Colour Lab others v. C.C. Ex. Cochin as re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e said Act, subject to condition that there is documentary proof specifically indicating the value of the said goods and materials 2. This notification shall come into force on the 1st day of July, 2003. (Notification No 12/2003-S.T. dated 20-6-2003) In terms of the above Notification, the value of the goods and materials sold by the Service provider to the recipient of the service is to be ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the value of the services for levy of service tax. In the result, the decision of this Tribunal in the Adlabs case is correct and legal in the light of the Apex Court s decision in BSNL case. Hence, we allow the appeals with consequential relief, if any. We also observe that the Circular dated 3-3-2006 is not in accordance with the ratio of the decision of the Apex Court in BSNL Case 6. Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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