2013 (1) TMI 376

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....med against the appellant is to the extent of Rs.2,30,159/- and interest on the said amount. In addition penalty of identical amount stand imposed under section 78 and Rs.5000/- under Section 77 of the Finance Act. Penalty of Rs.200/- per day also stand imposed in terms of Section 76 of the Act. 2. The appellant is engaged in providing photography services and was registered with the Service Ta....

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....tation by submitting that prior to the decision of the Larger Bench, earlier decisions were in favour of the assessee thus leading to a bonafide belief on his part about non-inclusion of cost of goods and materials. He draws our attention to the Tribunal's decision in the case of Shobha Digital Lab vs. CCE, Bhopal [2011 (24) STR 430 (Tri-Del)] wherein it was observed that due to divergent views of....

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.... the precedent decision in the case of Shilpa Colour Lab as also in the case of Adlab Labs. Further by taking note of the Hon'ble Supreme Court decision in the case of Jaiprakash Industries Ltd. [2002 (146) ELT 481 (SC)], it was held that when there are divergent views of various High Courts, extended period of 5 years cannot be invoked and mere violation or negligence in not taking licence or not....