2008 (7) TMI 143

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..... the decision of Tribunal in Shilpa Color Lab v. CCE & decision of Hon’ble Supreme Court in the case of B.S.N.L. v. Union of India, the pre-deposit of service tax and penalties are waived. Stay petitions are allowed - ST/204-214/2008 - ST/244-254/2008 - Dated:- 8-7-2008 - S/Shri S.S. Kang, Vice-President and Rakesh Kumar, Member (T) Shri Sudhir Malhotra, Advocate, for the Appellant. [Ord .....

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..... reme Court in the case of B.S.N.L. v. Union of India reported in 2006 (2) S.T.R. 161 held that the cost of material is not to be included while fixing the liability as provider of photographic service, in view of the above decision, the pre-deposit of service tax and penalties are waived. Stay petitions are allowed. As the issue is recurring in nature, the Registry is directed to list these ap .....

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