TaxTMI 
TaxTMI 
2016 (12) TMI 35
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.... Respondent Per Archana Wadhwa: The demand to the tune of Rs. 2,24,074/- stands confirmed against the appellant who is a provider of photographic service, on the ground that the value of the material used by him, while providing the said services, are required to be added in the assessable value of the services. The said demand for the period 2003-2005 stands raised by the Show Cause Notice date....
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....resent 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. Centre Point Colour Lab and on 3-4-2006 in the case of M/s. Agrawal Photo Finish. As such, the demand stands raised by invoking the extending period of limitation. It is seen that the said issue was the subject matter of consideration by the Government as also by the Tribunal. Government....
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....reported in 2002 (146) E.L.T. 481 (S.C.) has observed that when there is a bona fide doubt as regards the non-excisability of the goods due to divergent views of the High Courts extended period of five years cannot be invoked. It further stands observed that mere failure or negligence in not taking licence or not paying duty is not sufficient to invoke extended period. By applying the ratio of law....
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.... value of raw material used would not form part of the value of services. By holding so, the matter was sent back for requantifying the demand falling within the period of limitation. The Bench further observed that on account of bona fide belief, no penalty is required to be imposed. By applying the ratio of the above decision to the facts of the present case, we hold that the demand beyond the p....