2015 (7) TMI 673

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..... red cost of certain materials used during the course of provision of service. If this is not sale of goods, we do not understand what exactly is. If the cost of material is shown separately in the invoice and the amount is worked out on that basis, appellant’s claim for benefit of Notification in our opinion is already proved. The learned counsel also submitted that the claim is only in respect of .....

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..... e, for the Appellant. Shri R. Gurunathan, AR, for the Respondent. ORDER The demand for Service Tax of ₹ 51,427/- with interest has been confirmed on the ground that the appellants are liable to pay Service Tax on the cost of materials and out of pocket expenses recovered by the appellants from their clients on the ground that appellant is not eligible for the benefit of Notific .....

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..... sion of service. If this is not sale of goods, we do not understand what exactly is. If the cost of material is shown separately in the invoice and the amount is worked out on that basis, appellant s claim for benefit of Notification in our opinion is already proved. The learned counsel also submitted that the claim is only in respect of what is known as photo prints. Appellants are engaged in pro .....

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