Photography Service- Service tax payable on amount charged for providing such service, which would include value of all materials or goods used/consumed for providing such taxable service

SUMMARY OF THE CASE LAWS

Section 67 of the Finance Act, providing for levy of service tax on the gross amount charged by the service provider for the service provided plus/ minus the inclusions/ exclusions as mentioned in Explanation 1 to this section, satisfy the test for correctness of the measure prescribed by Supreme Court in the case of UOI v. Bombay Tyre International and there is no justification for excluding the cost of the goods/ materials used for providing the service.

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