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TMI Blog2014 (11) TMI 791X X X X Extracts X X X X X X X X Extracts X X X X ..... ted - [2010 (5) TMI 46 - CESTAT, NEW DELHI - LB], on the other therefore, matter is referred to larger bench. - Service Tax Appeal No.550 of 2007, Service Tax Appeal No.622 of 2007 - Interim Order Nos. ST/I/786-787/2014-CU(DB) - Dated:- 13-8-2014 - G Raghuram and R K Singh, JJ. For the Appellant : Shri B L Narashimhan, Adv. For the Respondent : Shri Suchitra Sharma, Jt. CDR JUDGEMENT Per: G Raghuram: These appeals are preferred by the assessee M/s Kehems Engineering Pvt. Limited and Revenue respectively against the order of the learned Commissioner (Appeals), Indore dated 29.06.2007 whereby the learned appellate Commissioner confirmed the demand of tax and interest as set out in the adjudication order dated 31.01. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lation service. This contention did not commend acceptance by the authorities below and thus confirmation of service tax and interest liability of the assessee ensued. 3. The very issue whether composite works contracts are susceptible to levy and demand of service tax prior to 01.06.2007 under existing taxable services such as commercial or industrial construction service or erection, commissioning or installation service was referred to the larger Bench of the five Member by the order of this Tribunal dated 09.09.2013 reiterated by a reframed set of issues vide the order dated 05.05.2014. 4. Learned DR Shri Govind Dixit would however contend that three Division Bench orders of this Tribunal in Instrumentation Limited vs. CCE - 2011 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pvt. Limited - 2010 (18) STR 555, on the other. This extant conflict, between decisions of Larger Benches of the Tribunal, does not get dissolved merely since Division Benches had followed the view expressed by one larger Bench or the other; nor does the conflict resolved by the number of decisions which followed larger Bench or the other, This is the established protocol of precedential discipline. 6. In the above circumstances, we are inclined to and refer this appeal also to be placed before the larger Bench and the decision in this appeal will await the resolution of the issues, by larger Bench. Both parties are at liberty to address submissions on the issues presented for consideration by the larger Bench. - - TaxTMI - TMITax - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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