2008 (8) TMI 136

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..... the relevant invoices as required under the impugned notification – therefore matter is remanded to the original authority for fresh consideration of the documentary evidence and de novo adjudication - S/97/2008 - 896/2008 - Dated:- 20-8-2008 - S/Shri P.G. Chacko, Member (J) and P. Karthikeyan, Member (T) Shri S.D. Sankaran, Consultant, for the Appellant. Shri V.V. Hariharan, Jt. CD .....

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..... The service rendered by the appellants is 'photography service'. The service provider did not include the cost of paper used in photography, in the taxable value for the purpose of payment of service tax on the above service, by claiming the benefit of Notification No. 12/2003-ST., dated 20-6-2003, which exempted cost of materials from payment of service tax. The Notification required documentary .....

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..... ount of Rs. 335.60 collected from the customer. This amount consisted of Rs. 323.77 as the sum of material cost (Rs. 207.80) and taxable amount (Rs.115.97), and service tax of Rs. 11.83 @ 10.2%. Requisite particulars of the material cost were also mentioned in the bill. If the bills/invoices produced by the appellants were like the specimen shown to us, there appears to be no reason why it should .....

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