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M/s. Sentosa Color Lab, M/s. Amar Color Lab Versus C.C.E. Jaipur

Valuation - 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)269 - CESTAT, NEW DELHI] where it was held that the value of services in relation to photography would be the gross amount charg .....

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18/2012-ST (DB) - Final Order No. 54908-54909/2016-CU (DB) - Dated:- 3-11-2016 - Ms. Archana Wadhwa, Member (Judicial) And Shri V. Padmanabhan, Member (Technical) Ms. Rinki Arora, Advocate for the Applicants Ms. Neha Garg, DR for the Respondent ORDER Per Archana Wadhwa Both the appeals are being disposed of by one order as the issue is common. The demand to the tune of ₹ 2,31,773/- in one case and ₹ 47,600/- in another case, stands confirmed against the appellants who is a provider o .....

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them by Larger Bench decision of the Tribunal in the case of Aggarwal Colour Advance Photo System Vs. CCE - 2011 (23) S.T.R. 608 (Tri. LB). However, the demand is being assailed on the point of limitation. 3. Ld. Advocate has brought to our notice the precedent decision of the Tribunal wherein in identical circumstances, it was held that longer period of limitation would not be available to the Revenue. For better appreciation one such reference can be made to the Tribunals decision in the case .....

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t matter of consideration by the Government as also by the Tribunal. Government in its Circular F. No. 233/2/2003-CX-4, dated 7-4-2004 addressed to the Punjab Colour Lab Association had clarified that service provider was entitled to claim exemption in respect of inputs, material consumed/sold to the service recipient. Apart from the above clarification, the earlier decision of the Tribunal in the case of Shilpa Colour Lab as also in the case of Adlab Labs etc. were in favour of the assessee. As .....

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y of the goods due to divergent views of the High Courts extended period of five years cannot be invoked. It further stands observed that mere failure or negligence in not taking licence or not paying duty is not sufficient to invoke extended period. By applying the ratio of law declared in the above decision, we find that since the earlier decisions of the Tribunal were in favour of the assessee, it has to be held that there was bona fide doubt about the inclusion of the cost of material in the .....

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