ORDER
C.N.B. Nair, Member (T)
1. None for the appellant. Accordingly, the stay application is being ordered after hearing the learned JDR.
2. The appellant is engaged in providing photography services. It is liable to Service Tax. The appellant’s claim is that, for the purpose of valuation of service, the cost of photographic film is not to be included. The appellant had taken this contention before the lower authorities without success.
3. Revenue’s finding is that in rendering photography services, there is no sale of material and therefore, no reduction is permissible in terms of exemption Notification No. 12/2003. Perusal of the records makes it clear that no evidence has been produced to show that the appellant was selling material separately. The Revenue’s contention that there is no sale in rendering photography services is prima facie sound. In these circumstances, the stay application is rejected. Appellant is directed to deposit the service tax demanded within a period of six week’s from today and report compliance on 14th September, 2005.
(Dictated and pronounced in open Court)