TMI Blog2013 (12) TMI 913X X X X Extracts X X X X X X X X Extracts X X X X ..... r demanding tax is prima facie not justifiable - Conditional stay granted. - ST/101/2012 - - - Dated:- 3-4-2013 - P K Das And Shri Mathew John, JJ. For the Appellant : Shri Joseph Prabhakar, Adv. For the Respondent : Shri D P Naidu, Addl. Commr. (AR) PER : Mathew John The applicants are engaged in the business of repairing marine containers. They are registered for paying service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t him inasmuch as the Tribunal has decided that the chemicals used for providing the service of photography will from part of the value of services. However, he relies on the decision of the Tribunal in the case of Shobha Digital Lab Vs. CCE - 2011 (24) STR 430 wherein it was held that since there were many decisions to the effect that value of materials need not be included, in such cases extende ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relies on the decisions of the Tribunal in the cases of Safety Retreading Company (P) Ltd. Vs. CCE - 2012 (26) STR 225 and Sayaji Hotels Ltd. Vs. CCE - 2011 (24) STR 177. 3. We have considered arguments on both sides. We find that this is an issue about which there were many decisions of the Tribunal in favour of the assessees and the conflict in the decisions were resolved only through the dec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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