2007 (10) TMI 133

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....plicant of this petition was one of the appellants in respect of their above- mentioned Final Order issued by this Tribunal. As regards the appellants, the Adjudicating Authority confirmed two demands one to the tune of Rs41,69,972/- on the ground that the appellants were not entitled to claim deduction of the value of the goods and raw-materials provided by them to their customers, as the same was not shown in the bills/invoices issued at the time of providing the services and the second one amounting to Rs.31,04,826/- on the ground that the appellants are liable to pay Service Tax on the services rendered by them to other photographic studios, to which various customers provide the films for processing. It was pointed out that in respect ....

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....vices are rendered to the customers. In this case the appellants do not render service directly to the customers. The customers have approached various photographic In turn, those photographic studios have entrusted the work to the appellants. Therefore, he said that this principle has to be followed and relief should be given to the appellants. 5. The learned Departmental Representative made the point that even if they had rendered any service to the main photographers the appellants are liable to pay service tax. 6. The learned Advocate further pleaded time bar. The show cause notice was issued on 9-8-2004 and demand is for the period from July, 2001-2002.The entire demand is beyond the normal period of one year. It was urged that l....