2013 (5) TMI 724

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....bsp;  JUDGEMENT Per Archana Wadhwa: Both the appeals one by the revenue and other by the assessee are being disposed by a common order as they arise of out of the same impugned order passed by Commissioner appeal. 2. The Appellants have made a prayer to decide the matter on merits. Accordingly we have heard Ld. DR and have gone through the impugned order. 3. The Applicant is en....

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....full gross value. Therefore they were required to deposit same with the department. He also dropped the penalty imposed under section 78 of the finance Act, 1994 on the ground that it was in the knowledge of the revenue. 5. The applicant, vide their letter dated 20.12.2012 have fairly contended that the issue of addition of cost of materials in providing photography services stands decided agai....