2013 (12) TMI 1125

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..... business of colour processing lab and they were registered with service tax authorities. They were claiming benefit of Notification No.12/03 in respect of value of materials tobe sold while providing the service. The applicant was given the benefit of exemption notification till such time their business was treated as small-scale unit i.e., upto 2008, and, therefore, they were not paying service t .....

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..... ts that this matter has been under dispute and a final ruling of the Tribunal given in this matter by the Larger Bench in the case of Aggarwal Colour Advance Photo Systems Vs Commissioner of Central Excise, Bhopal reported in 2011 (23) S.T.R.608 (L.B.) and there cannot be any dispute on this legal issue at this stage. 4. At this stage, the learned counsel for the applicant also submits that if th .....

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