TaxTMI 
TaxTMI 
2016 (11) TMI 789
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....Ms. Neha Garg, DR for the Respondent ORDER Per Archana Wadhwa Both the appeals are being disposed of by one order as the issue is common. The demand to the tune of Rs. 2,31,773/- in one case and Rs. 47,600/- in another case, stands confirmed against the appellants who is a provider of photographic service, on the ground that the value of the material used by them, while providing the said servi....
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..... For better appreciation one such reference can be made to the Tribunals decision in the case of CCE Vs. Centre Point Colour Lab 2014 (34) STR 126 (Tr.-Del.), para 5 & 6 of the said decision is being reproduced below:- "5. However, we note that period involved in the present appeals is from 1-7-2003 to 31-3-2005 and show cause notice were raised on 22-9-2005 in the case of M/s. Cen....
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....ondents as regards non-inclusion of the material cost in the value of services. The issue stands decided against the respondents by the Larger Bench decision of the Tribunal delivered on 11-8-2011. The Hon'ble Supreme Court in the case of Jaiprakash Industries Ltd. v. CCE, Chandigarh reported in 2002 (146) E.L.T. 481 (S.C.) has observed that when there is a bona fide doubt as regards the non-excis....
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....er Nos. ST/503-504/2011, dated 20-9-2011 [2012 (27) S.T.R. 64 (Tri. - Del.)], it was held that the notices issued beyond the period of limitation would not stand inasmuch during the relevant period, there was sufficient material for the assessee to entertain a bona fide belief that the value of raw material used would not form part of the value of services. By holding so, the matter was sent back ....