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2011 (9) TMI 269 - AT - Service TaxPhotography service - inclusion of value of paper, chemicals and other materials - M/s. Agrawal Colour Photo Industries vs. Commissioner (2011 (8) TMI 291 - CESTAT, NEW DELHI (LB)). It stands held in the said decision of the Larger Bench that the value of services in relation to photography would be the gross amount charged including the cost of goods and material used and consumed in the course of such services Extended period of limitation - suppression of facts - Held that:- since the earlier decisions of the Tribunal were in favour of the assessee, it has to be held that there was bonafide doubt about the inclusion of the cost of material in the cost of services - no malafide can be attributable to the appellant so as to invoke the extended period of limitation. - demand beyond the normal period of limitation dropped Penalty - held that - while re-quantifying the demand falling within the period of limitation, no penalty is required to be imposed on the appellants inasmuch as we have already held that there is no malafide on the part of the assessee - Appeal disposed off.
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