9911796707
TMI Blog2007 (7) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... e gross receipt of the photographic service between the price of the goods supplied & services rendered are rejected, assessee is not entitled to any relief X X X X Extracts X X X X X X X X Extracts X X X X ..... ices for the purpose of determining taxable value of services provided but the same do not include any provision about the determination of valuation in case of 'photography service', though the Explanation refers to the cost of unexposed photography film, unrecorded magnetic tape or such other storage device if any, not to be included for the purpose of calculating the taxable service. By Notific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice provided but amounts to sales of those goods. 5. In raising this contention for claiming deduction of the value of photographic materials from the gross receipts by the service provider for determining taxable service turn over, the challenge was made to the aforesaid circular dated 20th June, 2003. 6. In this background, two circulars were issued by the Board in relation to computation of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , which the Supreme Court had already upheld in the case of Kerala Colour Lab Association [2006 (2) S.T.R. 554 (Ker.) = 2003 (156) E.L.T. 17 (Ker.)]. 9. The claim to bifurcation of gross receipts of processing of photo graph between goods supplied and service of processing, the Court rejected the same. 10. It referred to its earlier decision in case of Rainbow Colour Lab & Anr. v. State of M.P. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
