M/S. Hot Spot Color Lab vs C.C.E. Indore on 6 October, 2016
As per the appellant the disputed issue i.e. whether the value of the goods is required to be added in the value of the services and as to whether a service provider under the photography services was required to discharge service tax on the gross value, was subsequently settled by the Honble Supreme Court on 23.04.2009, when the appeals filed by the Revenue against the Tribunals orders in the case of Shilpa Colour Lab Vs. Commissioner 2007 (5) STR 423 (Tri-Bang.)