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2022 (4) TMI 425 - AT - Service TaxExtended period of limitation - Classification of services - processing and printing photograph from the negative supplied by their client - Photography Services or otherwise? - HELD THAT:- The case can be decided on the ground of time bar itself without going into the merit of the case. In this regard, it is found that the demand was raised on the basis of the AG’s audit on scrutiny of the appellant’s records such as Profit and Loss Account and Balance Sheet, which revealed that they have received some income in respect of service in question. It is also found that the issue involved is interpretation of the definition of service viz., ‘Photography Service’. There are various judgments on this issue and the appellant’s stand is also that their activity of processing and printing out of photographs from native supplied by their client is in the category of advertisement films, for this reason also, the issue involved is interpretation of law. The suppression of fact cannot be alleged against the appellant. In the present case, the demand pertains to the period 2002-03 and 2003-04 whereas the show-cause notice was issued on 17.7.2007 which is much after the normal period - the entire demand is time barred - appeal allowed - decided in favor of appellant.
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