2014 (2) TMI 813

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....their balance sheet, they have shown full turnover which included the value of the material used, when their records were audited by the Audit Party to whom the balance sheet was also supplied, the Audit party raised an objection regarding short payment of service tax of Rs.78,513/-. When this was communicated to the appellant on 11.06.2007, the appellant vide letter dated 15.07.20087 intimated that according to them their tax liability is Rs.57,694/- which had been discharged. Thereafter, there was no communication from the department. The department vide letter dated 24.02.2009 sought status regarding payment of short paid service tax of Rs.78,513/- for 2004-05 period. The appellant at this stage under their letter dated 24.03.2009 inform....

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.... amount realized from the photography services had been mentioned, that during the period of dispute, there were conflicting judgments on the question as to whether in respect of photography services, the service tax must be paid on the gross amount charged or on the net amount after excluding the value of the material used, that this issue was decided by the Larger Bench only in the year 2011 vide judgement in the case of Aggarwal Colour Advance Photo System reported in 2011 (23) STR 608 (Tribunal-LR), that when during the period of dispute, there were conflicting decisions and as such, there was scope of doubt for the appellant on the valuation issue, the appellant cannot be accused of suppression of relevant facts from the department and....