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TMI Blog2011 (5) TMI 457X X X X Extracts X X X X X X X X Extracts X X X X ..... Color Advance Photo System the regular Bench referred the conflict of views to a Larger Bench. The learned counsel submits that, in view of the debatability of the issue as indicated by the reference to Larger Bench, the appellant may be granted waiver and stay -R submits that the appellant has not denied their tax liability and has only claimed the benefit of the Notification - Therefore, the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he period from 16.07.2001 to 31.03.2004. They did not pay Service Tax, nor did they even get themselves registered with the Department as a provider of photographic service. In adjudication of a show-cause notice issued by the department, the original authority confirmed demand of Service Tax amounting to Rs.12,19,731/- with interest thereon and also imposed penalties on the assessee. Its order wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not authorized by law to invoke Section 84 during the pendency of the assessee's appeal before the Commissioner (Appeals). The learned DR also has adverted to this aspect. For the present purpose, we would like to avoid this controversy and to deal with the merits of the case. 3. The learned Counsel has claimed the benefit of Shilpa Color Lab Vs. Commissioner of Central Excise, Calicut 2007 (5) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ws to a Larger Bench. The learned counsel submits that, in view of the debatability of the issue as indicated by the reference to Larger Bench, the appellant may be granted waiver and stay. 5. Opposing the above prayer, the learned JDR submits that the appellant has not denied their tax liability and has only claimed the benefit of the Notification. According to him, the admitted liability has t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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