CEA 1/13 8.3.2012.
Shri Sumit Nema, Advocate, for the appellant.
Shri R.
Pohankar, Advocate for respondents.
Heard on the question of admission.
This appeal is admitted on the following substantial questions of law: “1.
Whether, while providing photography service whether the use of the paper upon which an image is printed using certain consumables and chemicals, being incidental to the provision of service, amount of sale of goods in terms of Article 366 (29A) (b) of the Constitution and whether value of photography service shall be determined in isolation of cost of such goods?.”
2. Whether the term 'sale' appearing in exemption Notified No.12/03-ST dated 20.06.03, is to be given the same meaning as given by Section 2(h) of the Central Excise Act, 1944, read with section 65(121) of the Finance Act, 1994 or this term would also include the deemed “sale”.
as defined by Article 366(29)A) (b) of the Constitution?.”.
Notice on behalf of respondents is accepted by Shri R.
Pohankar Advocate.
Heard on IA No.1055/2013 an application for stay of recovery proceeding: Notice of this application is accepted by Shri R.
Pohankar, Advocate.
He prays for three weeks' time to file reply.
Prayer is allowed.
Till next date of hearing, it is directed that no recovery shall be made from the appellant in this regard.
Be listed for hearing alongwith WP No.7178/2006, CEA No.3/2013 and CEA 3/2013 for analogous hearing.
C c as per rules.
(Krishn Kumar Lahoti) (M.A.Siddiqui) JUDGE JUDGE Ag