TMI Blog2013 (5) TMI 534X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification No. 12/2003-S.T. in respect of retreading. Further, we find that the Larger Bench of the Tribunal in the case of Agarwal Colour Advance Photo System cited [2011 (8) TMI 291 - CESTAT, NEW DELHI (LB)], has decided against the assessee by denying the contention regarding exclusion of value of material in that case. - prima facie case is against the assessee - stay granted partly. - ST/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and for retreading the main material is rubber and the same is being sold on payment of appropriate VAT to their customers. The applicants are paying service tax on the charges received from their customers in respect of the process of retreading undertaken by the applicants. The contention is that in view of the provisions of the Notification No. 12/2003-S.T. when the material is sold separatel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... B). The contention of the Revenue is that the Larger Bench of the Tribunal has held in the case of photographic service, that the value of photographic material is to be added to the assessable value of the service. In that case, the claim of the assessee was that the photographic material is separately sold hence value of such material cannot form part of assessable value for payment of service t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has decided against the assessee by denying the contention regarding exclusion of value of material in that case. In this circumstance, we find that the applicants had not made out a case for total waiver of service tax. In view of the above and keeping in view of the fact and circumstances of the case, the applicants are directed to pre-deposit an amount of Rs. 6 lakhs within a period of 8 weeks ..... X X X X Extracts X X X X X X X X Extracts X X X X
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