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2010 (10) TMI 792 - AT - Service TaxWhether 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 (2010 -TMI - 77640 - CESTAT, NEW DELHI) 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, it would be appropriate to refer the said issue to the Larger Bench in this case also, Registry is therefore directed to place the matter before the Hon'ble President for necessary order for reference of the matter to the Larger Bench on the above issue
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