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2013 (11) TMI 1410 - AT - Service TaxInclusion of cost of material used during the provision of services - Repair and maintenance service - Whether an assessee engaged in rendering services of repairs and maintenance to its customers having utilized various articles for providing effective repairs and maintenance would be entitled to avail the benefit of the Notification No. 12/2003-S.T., dated 20-6-2003 in relation to such articles - decision of the Tribunal in the matter of Agrawal Colour Advance Photo System v. CCE (2011 (8) TMI 291 - CESTAT, NEW DELHI (LB)) wherein similar issue had arisen and/has been sought to be referred for decision by a Larger Bench, in the view what is stated above and particularly taking into consideration the divergent views expressed by different Benches of the Tribunal and the Courts on the point in issue and the reference sought to be made in relation to the said issue to the Larger Bench - core of the dispute stands settled by higher authority of the Supreme Court and the Delhi High Court, we do not consider necessary to answer the issues referred for our consideration. The grievance of the appellant is in the circumstances more appropriately decided by the regular Bench which will now consider all relevant decisions presented for its consideration and resolution - Following decision of G. D. Builders And Others Versus UOI And Another [2013 (11) TMI 1004 - DELHI HIGH COURT] - Decided against assessee.
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