Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (1) TMI 376 - CESTAT NEW DELHIDemand of Service Tax - Extended period of limitation - Photography services - non-inclusion of cost of goods and materials - Circular F. No. 233/2/2003 CX-4 dated 7.4.04 - Held that:- Following the decision in case of SHOBHA DIGITAL LAB. (2011 (8) TMI 721 - CESTAT, NEW DELHI)wherein it was observed that due to divergent views of various judicial /quasi-judicial authorities on the issue of inclusion of cost of goods in the assessable value of photography services, there could be a bonafide doubt on the part of the assessee. Therefore demand raised in 2009 for the period 2003-2006 is hopelessly barred by limitation. In favour of assessee
|