TMI Blog2009 (12) TMI 427X X X X Extracts X X X X X X X X Extracts X X X X ..... aterial period. Benefit of notification admissible. Penalty set aside. - ST/140/2006 - 834/2010 - Dated:- 30-12-2009 - S/Shri M.V. Ravindran, Member (J) and P. Karthikeyan, Member (T) REPRESENTED BY: None, for the Appellant. Shri M. Ravi Rajendran, JDR, for the Respondent. [Order per: P. Karthikeyan, Member (T)]. - We take up this matter in pursuance of the following order of the Hon'ble Supreme Court: "In the case of Adlabs vs. C.C.E., Bangalore, reported in 2006 (2) S.T.R. (Tri.-Bang.), it has been observed as follows: "3. On a careful consideration, we notice that the Commissioner was not justified in taking the view in contra to the Boards' letter and the Notification. The appellants have maintained the records of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consideration of the Bench. 3. The learned DR representing the respondent Revenue furnished a copy of report of the Additional Commissioner, Office of the Commissioner of Central Excise and Customs, Calicut Commissionerate having jurisdiction over the appellant's unit. As per the report, the appellants had produced original records such as Ledger Accounts for the period from 1.4.2002 to 31.3.2003 and from 1.4.2003 to 31.3.2004 and on verification, the particulars furnished by the appellants under letter dated 16.7.2009 were found to be correct. The letter dated 16.07.2009 was furnished by the appellants as per direction of the Hon'ble Supreme Court in its judgment cited in para one above. 4. Adjudicating allegations of the appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the photography service then value of those goods and materials could not be included in the value of services for levy of service tax. This Bench thus allowed the appeal filed by the assessee with consequential relief. 5. The appeal filed by the Revenue against our Final Order No.14/2007 dated 30.10.2006 has been disposed by the Hon'ble Supreme Court vide the judgment cited directing the Tribunal to verify if the assessee had maintained the records of the inputs used in the photography service it had rendered. The Final Order of the Tribunal impugned by the Revenue was not interefered with. We have caused this verification as directed by the Hon'ble Supreme Court and the authorities have verified and reported that the assessee had mai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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