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TMI Blog2024 (11) TMI 288X X X X Extracts X X X X X X X X Extracts X X X X ..... Pvt. Ltd. [ 2008 (11) TMI 57 - CESTAT, NEW DELHI ] has held that such value is not includable, while in the case of Aggarwal Colour Advance Photo System [ 2011 (8) TMI 291 - CESTAT, NEW DELHI (LB) ] the Larger Bench of the Tribunal has held otherwise. The fate of the departmental appeal on the same issue before this Bench is not known. However, under the circumstances, we find that when the different benches of the Tribunal can have different opinions necessitating the constitution of a larger bench, it is quite reasonable for the appellant to have bona fide reasons to entertain an opinion that the cost of materials used in photography services is not includable. Therefore, without going into the merit of the issue, we are of the considered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iram Meeana Sh. Shivam Syal, Authorized Representatives for the Respondent ORDER The appellant have filed these two appeals assailing impugned orders dated 18.03.2013 and 28.06.2019 passed by the Commissioner (Appeals). 2.1 Facts in r/o Appeal No. ST/58178/2013 - Briefly stated the facts of the present case are that the appellant, M/s Rajneesh Photo Sales are engaged in providing services of photography/developing/printing of films and are registered under the category of Photography Services since July, 2001; the appellant are also engaged in re-printing of old prints, conversion of black white prints into colours etc. The appellant have been issued two separate SCNs both dated 06.10.2006 covering the periods July 2001 to 09.09.2004 and Ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T/58178/2013 by the appellant. 2.2 Facts in r/o Appeal No. ST/61058/2019 The Revenue also issued a SCN dated 01.12.2016 seeking demand of service tax of Rs.1,21,51,403/- alongwith interest and penalties on the allegation that the appellant have evaded service tax on the photographic services in respect of activities undertaken by them in printing the photographs and creating photo books/photo albums. The Joint Commissioner vide OIO dated 27.02.2018 confirmed the service tax demand under Section 73(1) of the Finance Act, 1994 alongwith interest under Section 75 ibid and imposed equivalent penalty under Section 78 ibid and also imposed a penalty of Rs.10,000/- under Section 77 ibid. Hence, appeal ST/61058/2019 by the appellant. 3. Shri Sudhir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of the first SCN, they have paid an excess duty of Rs.1,23,597/-. 4.2 Shri Aniram Meena assisted by Sh. Shivam Syal, ld. ARs, opposes the stand taken by the ld. Counsel and submits that during the relevant period, the Larger Bench of the Tribunal in the case of Aggarwal Colour Advance Photo System vs. CCE, Bhopal 2011 (23) STR 608 (Tri. L.B.) has held that the value of papers consumed and chemicals used to bring photographs is includable in the value of taxable services. Regarding invoking of extended period, he reiterates the finding of the impugned order. 5.1 As regards the appeal no. ST/61058/2019 , the ld. Counsel submits that the issue is no longer res integra having been decided by the Tribunal in the case of Venus Albums Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hotographic services, has been interpreted by the Tribunal in different ways. We note that whereas the Tribunal in the case of Sood Studio Pvt Ltd (supra) has held that such value is not includable, while in the case of Aggarwal Colour Advance Photo System (supra), the Larger Bench of the Tribunal has held otherwise. The fate of the departmental appeal on the same issue before this Bench vide appeal no. ST/558/2009 is not known. However, under the circumstances, we find that when the different benches of the Tribunal can have different opinions necessitating the constitution of a larger bench, it is quite reasonable for the appellant to have bona fide reasons to entertain an opinion that the cost of materials used in photography services is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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