Agarwal Color Lab Vs. Commissioner of Central Excise

Agarwal Color Lab vs Commissioner of Central Excise

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Aug 12, 2005

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Citation: sooperkanoon.com/39978
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Judge: N T C.N.B., P Bajaj
Decided On: Aug 12, 2005
Subject: Service Tax

Case Summary

AI-generated summary - not the official court judgment text.

Service Tax

Key legal issue: Service Tax

Parties & Advocates

Appellant / Petitioner

Agarwal Color Lab

Respondent

Commissioner of Central Excise

Legal References

Reported In: (2006)STR41

Excerpt

1. the dispute is as to whether abatement has to be allowed to the appellant, towards the cost of photographic paper and chemicals, while subjecting the photography services rendered by the appellant to service tax.3. the submission of the learned dr is that in rendering photography service, there is no separate sale of chemical on photographic paper.4. prima facie learned dr would appear to be correct. there could be no picture without paper. the appellant is directed to deposit the service tax demanded within a period of six weeks from today. upon deposit of that amount, there will be waiver of pre-deposit of penalty and stay of recovery. matter to come up for reporting compliance on 3rd october, 2005.

Full Judgment

1. The dispute is as to whether abatement has to be allowed to the appellant, towards the cost of photographic paper and chemicals, while subjecting the photography services rendered by the appellant to service tax.

3. The submission of the learned DR is that in rendering photography service, there is no separate sale of chemical on photographic paper.

4. Prima facie learned DR would appear to be correct. There could be no picture without paper. The appellant is directed to deposit the service tax demanded within a period of six weeks from today. Upon deposit of that amount, there will be waiver of pre-deposit of penalty and stay of recovery. Matter to come up for reporting compliance on 3rd October, 2005.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Agarwal Color Lab vs Commissioner of Central Excise Same Subject Service Tax Same Judge N T C.N.B., P Bajaj