Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2023 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (6) TMI 66 - AT - Service TaxValuation of services - photocopying services - whether cost of consumables used in the photocopying services is includible in the assessable value or not, while the Service Tax is to be paid - period involved is April, 2001 to March, 2006 - extended period of limitation - HELD THAT:- Admittedly, the issue as to whether the cost of consumables is includible in the assessable value or not was under dispute and was being litigated in various coordinate Benches of the Tribunal, who have taken varying stands and decisions. The matter had also gone up to the Hon’ble Supreme Court and the matter was resolved by way of Larger Bench which shows that even the coordinate Benches were not on the same page on this issue. In the case of Nice Colour Lab vs CCE, Jaipur [2013 (5) TMI 201 - CESTAT NEW DELHI] and Laxmi Colour Lab vs CCE [2012 (7) TMI 811 - CESTAT, NEW DELHI] wherein on identical issues the Tribunals have held that the demand for the extended period does not sustain. Accordingly, he submits that the Appeal may be allowed on limitation. It is seen from the record that even in the Appellant’s own case, the Commissioner (Appeals) has agreed with the submissions of the Appellant that they are eligible to get abatement towards the cost of consumables used by them. This would mean that within the same Department the Adjudicating Authority has taken stand that the value of consumables is to be added and the Commissioner (Appeals) has taken stand that the same is not required to be added. Such being the case, it is clear that the issue is that of interpretation. The confirmed demand for the extended period along with the interest is set aside - Assessee is required to calculate and pay the Service Tax for the normal period along with interest. Since the entire issue is on account of interpretational difficulties, all the penalties are set aside - Appeal disposed off.
|