2008 (7) TMI 143 - AT - Service Tax

SCN were issued to the appellants to add the value of material by assessing the liability as provider of photographic services - held that the cost of material is not to be included while fixing the liability as provider of photographic service, in view of the decision of Tribunal in Shilpa Color Lab v. CCE & decision of Hon ble Supreme Court in the case of B.S.N.L. v. Union of India, the pre-deposit of service tax and penalties are waived. Stay petitions are allowed

Summary

The Appellate Tribunal CESTAT NEW DELHI considered stay petitions for waiver of pre-deposit of service tax and penalties. The issue was whether the cost of material should be included in fixing liability as a provider of photographic services. The Tribunal, citing precedent, waived the pre-deposit, and directed the appeals to be listed for further hearing.