COMMISSIONER OF CENTRAL EXCISE Vs. VAHOO COLOUR LAB

JUDGEMENT

(1.) As common question of law and facts are involved, therefore, we propose to dispose of all the above-mentioned six appeals, by this order to avoid repetition of facts. However, for facilitation, the facts have been extracted from STA No. 19 of 2009.

(2.) The revenue has directed the present Service Tax Appeal against the impugned order dated 25.11.2008 (Annexure A4) of the Customs, Excise & Service Tax Appellate Tribunal, invoking the provisions of Section 35G of the Central Excise Act, 1944 ((for brevity "the Act").

(3.) The matrix of the facts, culminating in the commencement of, relevant for disposal of present appeals and emanating from the record, is that the respondent-assessee M/s Vahoo Colour Lab.,Fountain Chowk, Ludhiana (for short "the assessee") is engaged in rendering service relatable to photography, developing and printing. The revenue claimed that during the course of inquiry, it revealed that the assessee has not sold the material/goods to the recipient of service and availed the benefit of Notification dated 20.6.2003 and willfully suppressed the taxable value of material/goods consumed, during the process of providing the service. Consequently, a show cause notice was issued to the assessee.