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2013 (10) TMI 205 - AT - Service TaxService tax on Works Contract - Section 65(105)(zzzza) - Whether works contract service is chargeable to service tax, prior to 1.6.2007 - Held that:- since there is a conflict of opinion between Larger Bench decisions of this Tribunal in Jyoti Ltd. Vs. CCE [2007 (12) TMI 20 - CESTAT, AHMEDABAD]; CCE Vs. Indian Oil Tanking Ltd. [2007 (8) TMI 180 - CESTAT, MUMBAI] and CCE Vs. BSBK Ltd. [2008 (10) TMI 33 - CESTAT NEW DELHI], it is appropriate that in the interests precedential coherence, the issue whether a composite contract, involving transfer of property in goods and services which is taxable only from 1.6.2007, onwards and not earlier thereto, in view of the provisions of Section 65(105)(zzzza), could be vivisected and service components of such composite contract could subjected to tax by classification of such service components under other pre-existing taxable services such as commercial or industrial construction service or erection, installation and commissioning service, construction of residential complex service etc. for the period prior to 1.6.2007, must be referred to a larger bench of five members. Accordingly, we direct the Registry to place the papers before the Hon’ble President, for an appropriate decision.
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