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2013 (5) TMI 724 - AT - Service TaxValuation - Photography Services - cost of a material used in providing the service - extended period of limitation - held that:- the issue of addition of cost of materials in providing photography services stands decided against the applicant by the Larger Bench Decision of the Tribunal in the case of Aggarwal Colour Advance Photo System Vs. CCE [2011 (8) TMI 291 - CESTAT, NEW DELHI (LB)]. However we do not find any justification for imposition of penalty upon the assessee as the law was declared subsequently by the Larger Bench and the previous decisions were in favour of the assesse. As such revenue appeal is allowed partially by upholding the confirmation of demand against them. - demand confirmed - penalty waived.
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