Customs, Excise and Gold Tribunal - Delhi
Delux Color Lab. Pvt. Ltd. vs Commissioner Of Central Excise on 4 July, 2006
Equivalent citations: 2006(104)ECC264, 2006(107)ECC264, 2006ECR264(TRI.-DELHI), 2006(193)ELT558(TRI-DEL)
ORDER
S.S. Kang, Vice-President
1. Heard both sides. In this case the appellants are providing the photographic and only contention of the appellant is that cost of material is not to be added while calculating the Service tax on the service provided by them. We find that this issue is already decided by the Tribunal in the case of Laxmi Color (Pvt.) Ltd. in Appeal No. ST/73/2005, dated 6-6-2006 2006 (3) S.T.R. 363 (Tribunal) in favour of revenue. In view of the above decision of the Tribunal, we find no merit in the appeal, the same is dismissed.
(Order dictated in the open Court)