2019 (6) TMI 511

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....nce Act, 1994. The Department noticed that the appellant was not paying service tax properly during the period 16.07.2001 to 31.03.2004. The following three alleged irregularities were noticed by the Departmental Officers : (i) For the period 2001-2002, service tax became payable w.e.f. 16.07.2001. The Department was of the view that the appellant did not include the entire amount of developing and printing charges collected for payment of service tax. For the period 16.07.2001 to 31.03.2002, the Department proposed to make addition to the total income on a pro-rata basis on the basis of the amount collected for the full financial year. This resulted in service tax short payment of Rs. 6,41,842/-. (ii) The Department notic....

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....resented by Shri B.N. Chattopadhyay, ld.Consultant and Revenue is represented by Shri S. S. Chattopadhyay, ld.D.R. 6. The ld.Consultant fairly conceded that the main issue for availment of abatement under Notification No.12/2003 dated 20.06.2003 for the value of materials consumed in providing photographic services stands decided against the appellant by the Larger Bench of the Tribunal in the case of Aggarwal Colour Advance Photo System Vs. Commr. of Central Excise, Bhopal reported in 2011 (23) STR 608 (Tri.-LB). However, he submitted that the appellant will be entitled to the benefit of time bar inasmuch as the issue of abatement for the value of materials used was disputed which came to be settled only with the decision of the Larger ....