TMI Blog2013 (11) TMI 1410X X X X Extracts X X X X X X X X Extracts X X X X ..... ecision 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 [ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ale" under Article 366(29A)(b) of the Constitution. 2. In the present appeal (wherein the order of reference is made), the taxable service in issue is not photography service but repair and maintenance service. The dispute arose in the context of the assessee claiming benefits under Notification No.12/2003-ST dated 20.6.2003. While the assessee claims benefits of exemption Notification No. 12/2003-ST, for excluding the cost of the goods sold or deemed to have been sold to the service recipient; Revenue premised that the benefit of Notification No. 12/2003-ST must be confined to sale of goods, excluding "deemed sale" i.e. the value of goods incorporated into a composite transaction involving service and sale. This is the competing position ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and of sales tax legislations, considered within the overarching constitutional allocation of discrete legislative powers, to the Union and State legislatures, ought to be considered, without treating the Larger Bench decision in Aggarwal Colour Advance Photo System as providing a quietus to the complex matrix of issues, of taxability of goods and services. 5. In the circumstances, and since it is the submission of the counsel and representatives of the respective parties that the 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 deci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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