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2016 (11) TMI 789 - CESTAT NEW DELHIValuation - photographic service - the value of the material used, while providing the said services, required to be added in the assessable value of the services - period of limitation - Held that: - the demand is admittedly beyond the normal period of limitation except a part, in one case, by following the decision of the case CCE Vs. Centre Point Colour Lab [2011 (9) TMI 269 - CESTAT, NEW DELHI] where it was held that the value of services in relation to photography would be the gross amount charged including the cost of goods and material used and consumed in the course of such services - we set aside the impugned orders and remand the matter to the original adjudicating authority for requantification of the demand, if any falling within the limitation period. The issue was not free from doubt and there is no malafide on the part of the appellant, imposition of any penalty upon them is not justified. Appeal disposed off - decided in favor of appellant.
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