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2011 (9) TMI 366 - AT - Service TaxInclusion of the cost of material in the cost of services - Respondent providing photography services - appellants were not including the cost of material consumed for providing the said services, and were paying the Service Tax on the basis of the value arrived by deducting the cost of the chemicals and paper used in developing and printing the photographs - As in the case M/s. Agrawal Colour Photo Industries vs. Commissioner (2011 -TMI - 205988 - 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 - However it is hit by time bar, major part of the demand stands raised by invoking the extending period of limitation - when there is a bonafide doubt as regards the non-excisability of the goods due to divergent views of the High Courts, extended period of five years cannot be invoked - no malafide can be attributable to the appellant so as to invoke the extended period of limitation - appellant is liable to pay service tax for the period which falls within the normal period of limitation - no penalty is required to be imposed on the appellants - Appeal disposed off.
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