2011 (5) TMI 457

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....ing both sides, we note that the substantive question to be considered at length in this case is one pending before Larger Bench of this Tribunal. The demand of duty raised on the appellant is on account of denial of benefit of Notification No.12/2003-ST dated 20.06.2003 whereunder materials and goods sold by the service provider to the service recipient and used in the rendering of the service we....

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....-original dated 24.12.2007. This show-cause notice sought to deny abatement of cost of goods and materials from the gross taxable value of the service, a benefit which was given to some extent by the original authority. The revisionary authority confirmed the demand of Service Tax as proposed in the original show cause notice and also imposed penalties on the assessee. Its order is presently under....

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....tem Vs. Commissioner of Central Excise, Bhopal 2010 (19) STR 181 (Tri.-Del.), wherein a contra view was taken. The learned counsel has also pointed out that the Civil Appeal filed by the Department against the Tribunal's decision in Shilpa Color Lab's case has been dismissed by the apex court vide Commissioner Vs. Shilpa Colour Lab 2009 (14) STR J163 (SC). 4. It has also been pointed out by the c....