Held - We find that the demand stands raised and confirmed by invoking the longer period of limitation. The Tribunal in the case of CCE v. Satyam Digital Photo Lab (New Delhi - CESTAT) has held that when the law was declared against the assessee subsequently to the period involved, and when the earlier decision were in favour of the assessee, no suppression can be attributed to the appellant so as to justifiably invoked longer period of limita.....

Held -  By applying the ratio of law declared in the above decision, we find that since the earlier decisions of the Tribunal were in favour of the assessee, it has to be held that there was bonafide doubt about the inclusion of the cost of material in the cost of services. If that be so, no malafide can be attributable to the appellant so as to invoke the extended period of limitation.

However, while re-quantifying the demand falli.....