2011 (5) TMI 457

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....: After examining the records and hearing 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 an....

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.... Act, 1994 seeking to revise the order-in-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 t....

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....as relied on Agrawal Colour Advance Photo System 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 (S....