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2012 (6) TMI 117 - CESTAT, NEW DELHIExtended period of limitation - demand of Service tax - photography services - whether the value of input materials used by them is required to be added in the value of services being provided by them so as to make the entire gross amount charged by them from their clients leviable to service tax - period involved in the present appeals is from October, 2004 to May, 2005 – Held that:- in the case of CCE v. Satyam Digital Photo Lab (2011 (9) TMI 199 (Tri)), notices issued beyond the period of limitation would not stand inasmuch during the relevant period, there was sufficient material for the assessee to entertain a bona fide belief that the value of raw material used would not form part of the value of services. demand beyond the period of limitation is time-barred and no penalty is required to be imposed. Matters are remanded for requantifying the duty demand falling within the period of limitation, if any. Appeals are disposed of
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