FOTO FLASH Vs. COMMISSIONER OF SERVICE TAX, BANGALORE

JUDGEMENT

(1.) THE applicant has fled this petition for rectification of mistake in respect of the Final Order Nos. 10 to 18/2007, dated 5 -1 -2007 passed by this Tribunal.

(2.) SHRI Shiva Das, the learned Advocate, appeared for the appellants and Shri K. Sambi Reddy, the learned JDR, for the Revenue.

(3.) HEARD both sides. The learned Advocate pointed out that the applicant of this petition was one of the appellants in respect of their above -mentioned Final Order issued by this Tribunal. As regards the appellants, the Adjudicating Authority confirmed two demands one to the tune of Rs 41,69,972/ - on the ground that the appellants were not entitled to claim deduction of the value of the goods and raw -materials provided by them to their customers, as the same was not shown in the bills/invoices issued at the time of providing the services and the second one amounting to Rs. 31,04,826/ - on the ground that the appellants are liable to pay Service Tax on the services rendered by them to other photographic studios, to which various customers provide the films for processing. It was pointed out that in respect of the first demand of Rs. 41,69,972/ - the Tribunal in the Final Order set aside the demand based on the Apex Courts decision in the case of Bharat Sanchar Nigam Ltd. v. Union of India - 2006 (2) S.T.R. 161 (S.C.) = 2006 -TIOL -15 -SC -CT -LB and Adlabs v. CCE - 2006 (2) S.T.R. 121. However with regard to the second demand of Rs. 31,04,826/ -. The Tribunal has not given any finding on the grounds submitted by the appellant. He said that this was an apparent mistake on the face of the record and the same has to be rectified.