IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. S.T.A. No.25 of 2010 (O&M) & connected appeal being S.T.A. No.26 of 2010 (O&M) Date of decision: 3.8.2010 Commissioner Central Excise. -----Appellant. Vs. M/s Sood Studios. -----Respondent CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE AJAY KUMAR MITTAL Present:- Mr. H.P.S. Ghuman, Standing counsel for the Revenue. --- ADARSH KUMAR GOEL, J. 1. This order will dispose of S.T.A. Nos.25 and 26 of 2010, as it is stated that identical questions are involved in both the appeals. 2. In S.T.A. No.25 of 2010, the Assessee is engaged in providing services of photography. The Department claimed service tax not only on the service of photography but also on the material consumed in providing such service. The Tribunal accepted the stand of the assessee and did not accept the stand of the revenue and held that service tax could be attracted only on the component of service and not on the goods consumed in providing such service. Reliance was placed on its earlier order S.T.A. No.25 of 2010 dated 22.10.2008 in the case of Deluxe Colour Lab Pvt. Ltd., which in turn relied upon judgment of the Hon’ble Supreme Court in BSNL v. Union of India (2006) 3 SCC 1. 3. Learned counsel for the revenue fairly states that earlier an identical issue came up before this Court in S.T.A. No.19 of 2009 CCE v. M/s Vahoo Colour Lab. decided on 3.2.2010 and the view of the Tribunal was upheld. 4. In view of above, the appeals are dismissed. 5. A photocopy of this order be placed on the files of each connected case. (ADARSH KUMAR GOEL) JUDGE August 03, 2010 ( AJAY KUMAR MITTAL ) ashwani JUDGE 2