9911796707
TMI Blog2013 (12) TMI 1125X X X X Extracts X X X X X X X X Extracts X X X X ..... tax - Held that:- demand is issued invoking the extended period of time and in such a situation, where there was considerable confusion regarding actual position. In fact, there was a circular from CBEC to that extent that service tax may be levied in case of photographic services for the value of service rendered - Assessee directed to make a pre deposit - Decided against assessee. - ST/40384/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be included in the value of service, in which case, the value of services existed-------------------------for the previous years also and the applicant should have paid service tax for such period. Based on such argument a Show Cause Notice was issued for service tax short-levied during the period 01.04.2005 to 31.03.2010. On adjudication a demand of rs.16,96,045/- has been confirmed against the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the providing of such service and photographic paper. 5. Considered the submissions on both sides. We find that this demand is issued invoking the extended period of time and in such a situation, where there was considerable confusion regarding actual position. In fact, there was a circular from CBEC to that extent that service tax may be levied in case of photographic services for the value of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
