https://www.taxtmi.com/caselaws?id=220270 Service tax demand for photography services was held time-barred, as the dispute turned only on limitation and the extended period could not be invoked. The assessee had filed returns and paid tax, while the only controversy concerned exclusion of the cost of goods and materials from taxable value. Earlier Tribunal rulings and a departmental circular showed divergent views on includibility, supporting a bona fide belief and negating any allegation of wilful suppression or mala fide default. On that basis, the demand for the earlier period was barred by limitation and consequential relief followed. en-us Mon, 01 Oct 2012 00:00:00 +0530 Thu, 17 Jan 2013 07:04:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220270 Service tax demand for photography services was held time-barred, as the dispute turned only on limitation and the extended period could not be invoked. The assessee had filed returns and paid tax, while the only controversy concerned exclusion of the cost of goods and materials from taxable value. Earlier Tribunal rulings and a departmental circular showed divergent views on includibility, supporting a bona fide belief and negating any allegation of wilful suppression or mala fide default. On that basis, the demand for the earlier period was barred by limitation and consequential relief followed. Case-Laws Service Tax Mon, 01 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220270