2019 (4) TMI 478

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..... ntrary view expressed by coordinate bench of same strength these matters be referred to Hon ble President to come to a conclusion as to whether the issue needs to referred to Larger Bench, if be so, for constitute Larger Bench to decide the issue as to whether the ratio laid down by Shapoorji Pallonji Co. Ltd. [2016 (12) TMI 729 - CESTAT MUMBAI], is correct or the ratio laid down by S.B. Sheller .....

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..... agreement with the customers, appellant discharges the service tax liability on the order placed for the works orders for repairs of the compressors and the value indicated therein. In the one of the client s case, the appellants were mandated to return the spares if found irreparable. The case of the revenue in the show cause notice is on sale of scrap in the form of copper scrap and waste oil th .....

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..... s [2018 (12) TMI 258-CESTAT-Allahabad] takes a contrary view. 4. We find that these being contrary view expressed by coordinate bench of same strength these matters be referred to Hon ble President to come to a conclusion as to whether the issue needs to referred to Larger Bench, if be so, for constitute Larger Bench to decide the issue as to whether the ratio laid down by Shapoorji Pallonji .....

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