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TMI Blog2017 (9) TMI 623X X X X Extracts X X X X X X X X Extracts X X X X ..... ided by the appellant? - Held that: - the appellant is liable to pay service tax for the gross amount received on account of services of photography & Photostudio agency - there cannot be two opinions that the liability of service tax payable by the appellant is for the gross value collected for the service of photography and photography studio/agency rendered to the customers. It is an undisputed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Sections 76 & 78 of Finance Act, 1994 have been confirmed. 2. Both sides represented by Shri Kumar Vikram Ld. Advocate for the appellant and Shri Amresh Jain, Ld. DR for the Revenue have been heard. 3. The main issue here is whether the liability of service tax is on gross value collected for the services of photography and photography studio/ agency provided by the appellant. The appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e findings given in the impugned order. 5. After having carefully considered the facts of the case and the submissions of both sides it appearas that the appellant is liable to pay service tax for the gross amount received on account of services of photography & Photostudio/ agency. The subject matter has been dealt with by the Larger Bench of the Tribunal in the case of Agarwal Colour Advance Ph ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd material used and consumed in the course of rendering such service. The cost of unexposed film etc. would stand excluded in terms of Explanation to Section 67 if sold to the client. The Larger Bench in above decision also makes a mention that determination of value of taxable service of photography depends on circumstances of each case. However, considering full facts of the case and the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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