2012 (6) TMI 117

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..... them from their clients leviable to service tax - period involved in the present appeals is from October, 2004 to May, 2005 – Held that:- in the case of CCE v. Satyam Digital Photo Lab (2011 (9) TMI 199 (Tri)), notices issued beyond the period of limitation would not stand inasmuch during the relevant period, there was sufficient material for the assessee to entertain a bona fide belief that the v .....

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..... ged in providing photography services to their customers. The dispute in the present appeal relates to the legal issue as to whether the value of input materials used by them is required to be added in the value of services being provided by them so as to make the entire gross amount charged by them from their clients leviable to service tax. The Commissioner (Appeals) has held in favour of the re .....

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..... the cost of goods and material used and consumed in the course of such services. 5. However, we note that period involved in the present appeals is from October, 2004 to May, 2005 and three show-cause notices were raised on 31.3.2006. As such, the demand stands raised by invoking the extending period of limitation. We note that the issue of limitation was considered at length in an identical mat .....

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