Anurag Colour Lab. Vs. C.C.E.

Anurag Colour Lab. vs C.C.E.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Apr 25, 2007

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Citation: sooperkanoon.com/45414
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Judge: S Kang, Vice, N T C.N.B.
Decided On: Apr 25, 2007
Subject: Service Tax

Case Summary

AI-generated summary - not the official court judgment text.

Service Tax

Key legal issue: Service Tax

Parties & Advocates

Appellant / Petitioner

Anurag Colour Lab.

Respondent

C.C.E.

Legal References

Reported In: (2007)11STJ168CESTATNew(Delhi)

Excerpt

1. heard both sides. the applicant filed this application for waiver of pre-deposit of the amount of service tax. the applicants were providing photographic service and are paying service tax in respect of service provided by the provider. the view of the revenue is that the cost of material is also to be added while assessing the liability under the service tax. we find on the same issue, the tribunal vide stay order dt. 19.12.06 allowed pre-deposit the amount of service tax and penalty and ordered that out of turn appeal to be heard. in view of the above stay order, pre-deposit of service tax amount is waived. stay petition is allowed. registry is directed to list the appeal alongwith appeal no. st/487/06 which is already on list.

Full Judgment

1. Heard both sides. The applicant filed this application for waiver of pre-deposit of the amount of service tax. The applicants were providing photographic service and are paying service tax in respect of service provided by the provider. The view of the revenue is that the cost of material is also to be added while assessing the liability under the service tax. We find on the same issue, the Tribunal vide stay order dt. 19.12.06 allowed pre-deposit the amount of service tax and penalty and ordered that out of turn appeal to be heard. In view of the above stay order, pre-deposit of service tax amount is waived. Stay petition is allowed. Registry is directed to list the appeal alongwith Appeal No. ST/487/06 which is already on list.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Anurag Colour Lab. vs C.C.E. Same Subject Service Tax Same Judge S Kang, Vice, N T C.N.B.