Extended period of limitation would not stand for demanding tax on photography service

CESTAT, New Delhi Bench Laxmi Colour Lab V/s. Commissioner of Central Excise FINAL ORDER NO. ST/A/267 of 2012-CUS. APPEAL NO. ST/482 OF 2008 MARCH 6, 2012 ORDER S.S. Kang, Vice-President – Heard both sides. The appellant filed this appeal against the impugned order whereby the demand of service tax on the ground that the appellants, for the purpose of paying service tax, did not include the value of materials used by them for providing such service. The contention of the appellant is that demand is time-barred as the show-cause notice was issued on 22.9.2006 demanding se...