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2011 (9) TMI 408 - CESTAT, NEWDELHIService tax - Whether,the service falling under the category of photography, the cost of material used is required to be added in the value of services or not - he issue stands covered by the larger bench decision of the Tribunal in the case of Aggarwal Colour Advance Photo System (2011 -TMI - 205988 - CESTAT, NEW DELHI (LB)) - It stands held that the value of such material is required to be added in the value of services. Penalty - Commissioner (Appeals) has held in favour of the respondents, thus, indicating the issue involved is of interpretation of law, which can be considered a factor lending to bonafide belief to the respondents not to include the value of cost of material so used in the value of services - As such,in the absence of malafide on the part of the respondents, the imposition of penalty upon them is not justified.
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