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2013 (12) TMI 1125 - CESTAT CHENNAIWaiver of pre deposit - Benefit of Notification No.12/03 - value of materials tobe sold while providing the service - Benefit of exemption notification given till such time their business was treated as small-scale unit i.e., upto 2008, and, therefore, they were not paying service tax - Held that:- demand is issued invoking the extended period of time and in such a situation, where there was considerable confusion regarding actual position. In fact, there was a circular from CBEC to that extent that service tax may be levied in case of photographic services for the value of service rendered - Assessee directed to make a pre deposit - Decided against assessee.
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