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2016 (12) TMI 35 - CESTAT NEW DELHI

2016 (12) TMI 35 - CESTAT NEW DELHI - TMI - Demand - valuation - photographic service - the value of the material used by him, while providing the said services, are required to be added in the assessable value of the services - Held that: - the issue on merits stand decided against the appellant by Larger Bench decision of the Tribunal in the case of Aggarwal Colour Advance Photo System Vs. CCE [2011 (8) TMI 291 - CESTAT, NEW DELHI (LB)], where it was held that The value of other goods and mate .....

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limitation would not be available to the Revenue. - Demand set aside - appeal allowed - decided in favor of appellant. - Appeal No.ST/777/2012 (DB) - Final Order No.54747/2016 - Dated:- 6-10-2016 - Ms. Archana Wadhwa, Member (Judicial) And Mr. V. Padmanabhan, Member (Technical) Shri Jatin Mahajan, Advocate - for the Appellant Shri Ranjan Khanna, A.R.- for the Respondent Per Archana Wadhwa: The demand to the tune of ₹ 2,24,074/- stands confirmed against the appellant who is a provider o .....

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3) 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 Tribunal s decision in the case of CCE Vs. Centre Point Colour Lab - 2014 (34) STR 126 (Tr.-Del.), para 5 & 6 of the said decision is being r .....

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3-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 such, it can be safely concluded that there could be bona fide belief on the part of the respondents as regards .....

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ther 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 cost of services. If that be so, no mala fide can be attributable to the appellant so as to invoke the extended .....

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