2013 (12) TMI 1125

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....John The applicant is engaged in the business of colour processing lab and they were registered with service tax authorities. They were claiming benefit of Notification No.12/03 in respect of value of materials tobe sold while providing the service. The applicant was given the benefit of exemption notification till such time their business was treated as small-scale unit i.e., upto 2008, and, t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....horised representative for the Revenue submits that this matter has been under dispute and a final ruling of the Tribunal given in this matter by the Larger Bench in the case of Aggarwal Colour Advance Photo Systems Vs Commissioner of Central Excise, Bhopal reported in 2011 (23) S.T.R.608 (L.B.) and there cannot be any dispute on this legal issue at this stage. 4. At this stage, the learned cou....