2008 (11) TMI 57

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..... 008(PB) - Dated:- 25-11-2008 - Mr. M. Veeraiyan, Member (Technical) and Mr. P.K. Das, Member (Judicial) M/s. Sood Studios Pvt. Ltd. Versus CCE, Ludhiana M/s. Sood Photographers, Versus CCE, Ludhiana M/s. Sood Studios, Versus CCE, Ludhiana M/s. C.L. Gupta Color Lab., Versus CCE, Ludhiana M/s. Vahoo Color Lab., Versus CCE, Ludhiana M/s, Famous Photo Store, Versus CCE, Ludhiana M/s. S.S. Digital, Versus CCE, Ludhiana M/s. Famous Color Lab. (P) Ltd., Versus CCE, Ludhiana M/s. Shivam Color Lab., Versus CCE, Ludhiana M/s. Foto Fast Color Lab., Versus CCE, Ludhiana M/s. Amul Studios Color Lab., Versus CCE, Ludhiana Shri Sudhir Malhotra, Advocate, for the Appellants. Shri A.K. Mad .....

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..... D.R. reiterates the findings of the Commissioner. 3. We have carefully considered the submissions from both the sides. The issue in these appeals are clearly covered by the decision of the Tribunal in the case of Deluxe Color Lab. (P) Ltd. (supra). In this regard relevant portion from the said order is reproduced below:- 12. It would thus appear that the decision in BSNL case lays down the law that works contract (and also catering contract) involves the element of both sale and service contract and that the service and sale elements can be split up. That being so, we do not find any merit in the submission of the Revenue that the decision in BSNL case cannot be treated as an authority on the issue of service tax. If the photogra .....

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..... d period of limitation, but as the appellants did not commit any fraudulent act nor suppressed any information from the Department much less with intention to evade the service tax, the non-payment, if any, by reason of non-inclusion of the value of the sale portion of the contract, that is, the non-disclosure of the gross total amount including the value of the materials, was on account of bona fide belief that service tax liability relates to the service part of the contract which has already been discharged by the appellants as per Notification No. 12/2003-ST. The case of the Revenue, on the point of limitation, on the other hand, is that the non-inclusion of the value of photography materials in the value of the taxable service was deli .....

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