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2015 (1) TMI 384 - AT - Service TaxDemand of differential duty - Inclusion of value of sensitized photographic paper and other chemicals used in the course of rendering service of developing film and printing of photographs - Held that:- Since the issue is no longer res integra and covered by the precedent decisions [2011 (8) TMI 651 - CESTAT, DELHI], [2013 (11) TMI 1410 - CESTAT CHENNAI (LB)] and [2013 (5) TMI 426 - CESTAT NEW DELHI] and also in view of the fact that such non-inclusion is correct or not; had resulted in different views being taken in favour as well as against the appellant. Subsequent to this period also, we consider that appellant has made out a case in their favour. No purpose will be served in keeping this issue pending since on limitation itself the demand is not sustainable - Decided in favour of assesse.
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