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2011 (5) TMI 457 - AT - Service TaxWaiver of pre-deposit - benefit of Notification No.12/2003-ST dated 20.06.2003 - cost of materials and goods used in photography service was allowed as abatement from the gross taxable value of the service or not - Assessee pointed out in the case of Agarwal Color Advance Photo System the regular Bench referred the conflict of views to a Larger Bench. The learned counsel submits that, in view of the debatability of the issue as indicated by the reference to Larger Bench, the appellant may be granted waiver and stay -R submits that the appellant has not denied their tax liability and has only claimed the benefit of the Notification - Therefore, the appellant should be directed to pre-deposit a reasonable amount
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