https://www.taxtmi.com/caselaws?id=216253 The Tribunal upheld the inclusion of the cost of materials in the assessable value for photographic services, following a previous Larger Bench decision. Demands raised beyond the limitation period were deemed time-barred due to a bona fide belief supported by earlier decisions. Penalties were not imposed as there was no mens rea and the service providers acted in good faith. The Tribunal remanded the matters for confirmation of demands within the normal limitation period, without imposing penalties. en-us Mon, 09 Apr 2012 00:00:00 +0530 Fri, 12 Oct 2012 18:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216253 The Tribunal upheld the inclusion of the cost of materials in the assessable value for photographic services, following a previous Larger Bench decision. Demands raised beyond the limitation period were deemed time-barred due to a bona fide belief supported by earlier decisions. Penalties were not imposed as there was no mens rea and the service providers acted in good faith. The Tribunal remanded the matters for confirmation of demands within the normal limitation period, without imposing penalties. Case-Laws Service Tax Mon, 09 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216253