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2014 (11) TMI 791 - AT - Service TaxErection, commissioning and installation service - works contract service - 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 - Held that:- There are conflicting decision of Tribunal on the issue in Jyoti Limited vs. Commissioner - [2007 (12) TMI 20 - CESTAT, AHMEDABAD], Commissioner vs. Indian Oiltanking Limited - [2009 (1) TMI 443 - CESTAT, MUMBAI], on the one hand and Commissioner vs. BSBK Pvt. Limited - [2010 (5) TMI 46 - CESTAT, NEW DELHI - LB], on the other therefore, matter is referred to larger bench.
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