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2019 (6) TMI 511 - AT - Service TaxValuation - photography services - inclusion of value of material in assessable value - period 16.07.2001 to 31.03.2004 - HELD THAT:- The issue with reference to the inclusion of value of material in view of the provision of service, stands decided in favour of Revenue in the Larger Bench decision of the Tribunal in the case of AGGARWAL COLOUR ADVANCE PHOTO SYSTEM VERSUS COMMISSIONER OF CENTRAL EXCISE, BHOPAL [2011 (8) TMI 291 - CESTAT, NEW DELHI (LB)] - decided in favor of Revenue. Extended period of limitation - HELD THAT:- Tribunal’s decision in the case of M/S. TRUVISION COLOUR LAB VERSUS C.C.E., INDORE [2016 (12) TMI 286 - CESTAT NEW DELHI] wherein, in identical circumstances, it was held that the longer period of limitation would not be available to the Revenue - the appellant will be entitled to bonafide belief and longer period of limitation will not be available to the Revenue to raise the demand in this case. The show-cause notice dated 08.08.2006 has been issued for demand of service tax for the period 16.07.2001 to 31.03.2004. Consequently, no demand will survive within the normal period of limitation. Appeal allowed - decided in favor of appellant.
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