2013 (5) TMI 724

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of the Tribunal in the case of Aggarwal Colour Advance Photo System Vs. CCE [2011 (8) TMI 291 - CESTAT, NEW DELHI (LB)]. However we do not find any justification for imposition of penalty upon the assessee as the law was declared subsequently by the Larger Bench and the previous decisions were in favour of the assesse. As such revenue appeal is allowed partially by upholding the confirmation o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ant has suppressed the value of the service tax by not including the cost of a material used by them in providing the service. As also on the ground that they have engaged service from their customers on the gross value inclusive of the cost of materials used but has not deposited the same with the revenue. 4. On appeal against the above order, Commissioner (appeals) granted relief on the issue .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e adopted for the purpose of assessable value and revenues appeal is required to be allowed. However we do not find any justification for imposition of penalty upon the assessee as the law was declared subsequently by the Larger Bench and the previous decisions were in favour of the assesse. As such revenue appeal is allowed partially by upholding the confirmation of demand against them. 6. As r .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X