https://www.taxtmi.com/caselaws?id=761302 CESTAT Chandigarh allowed the appeal, holding that extended period could not be invoked for service tax demand on raw material costs in photography services. The Tribunal found conflicting precedents from different benches created bona fide belief that material costs were not includable in service tax valuation. Additionally, the appellant had paid excess service tax overall, supporting their position on limitation. Regarding photographic services for printing and photo albums, the Tribunal followed established precedent in Venus Albums and Thomson Press cases, ruling in favor of the appellant-assessee on identical facts. en-us Fri, 27 Sep 2024 00:00:00 +0530 Thu, 07 Nov 2024 16:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761302 CESTAT Chandigarh allowed the appeal, holding that extended period could not be invoked for service tax demand on raw material costs in photography services. The Tribunal found conflicting precedents from different benches created bona fide belief that material costs were not includable in service tax valuation. Additionally, the appellant had paid excess service tax overall, supporting their position on limitation. Regarding photographic services for printing and photo albums, the Tribunal followed established precedent in Venus Albums and Thomson Press cases, ruling in favor of the appellant-assessee on identical facts. Case-Laws Service Tax Fri, 27 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761302