2018 (1) TMI 1129

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....ocate - For the Assessee Shri S. Govindarajan, AC (AR) - For the Revenue ORDER Per Bench 1. The issue in both appeals being connected, they are heard together and disposed by this common order. The parties are hereafter referred to as assessee and department for the sake of convenience. 1.1 The assessees are engaged in providing photographic services. The said services were brought ....

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....he demand, interest, however, set aside penalty impose under Section 76 of the Finance Act, 1994. Being aggrieved, assessee has filed appeal No.ST/283/2009. The Commissioner (Appeals) also granted assessee the benefit of Notification No.12/2003-ST. The department has filed appeal No.ST/284/2009 against setting aside the penalty imposed under Section 76 and also on granting benefit of Notification ....

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.... Counsel submits that appellant during the period had found it very cumbersome to follow the procedure of the notification No.12/2003; that during the disputed period, there were various conflicting judgments on the issues as to whether cost of material has to be included in the total taxable value for discharging service liability on photographic services. She submitted that the issue was highly ....

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.... argued that Commissioner (Appeals) has erred in setting aside penalty and pleaded to restore the penalty imposed by original authority. 4. Heard both sides. We find that the issue whether the cost of material has to be included in the value of taxable services in photographic services while discharging service tax liability was highly contentious during the disputed period and there were confl....