9911796707
TMI Blog2009 (1) TMI 183X X X X Extracts X X X X X X X X Extracts X X X X ..... nnot be invoked - So, the demand of tax for extended period of limitation and penalties are set aside. The matter is remanded to the adjudicating authority to re-determine the tax liability after examining the value of taxable service. - ST/306 OF 2007 - ST/58 OF 2009 - Dated:- 13-1-2009 - M. VEERAIYAN, TECHNICAL MEMBER AND P.K. DAS, JUDICIAL MEMBER Satyajit Chatterjee for the Appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) 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's case (supra) cannot be treated as an authority on the issue of service tax. If the photography service is a 'works cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and authorities under Article 141 of the Constitution of India. Any decision of the High Court or the Tribunal or even the Supreme Court of lesser Bench strength has to be understood, read down (if necessary) and applied in the light of the binding precedents of the Supreme Court. As observe above, the dispute involved in these appeals is covered by the decision in BSNL's case (supra) and, there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als, 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 deliberate with intent to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o notice that there is no suppression of fact with intent to evade payment of tax and therefore, extended period of limitation cannot be invoked. So, the demand of tax for extended period of limitation and penalties are set aside. The matter is remanded to the adjudicating authority to re-determine the tax liability after examining the value of taxable service in the light of above decision. The a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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