Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (4) TMI 478 - CESTAT HYDERABADValuation - inclusion of amount received by the appellant by sale of scrap on completing repairs and maintenance of the compressors - repair and maintenance service - difference of opinion - Held that:- There being contrary view expressed by coordinate bench of same strength these matters be referred to Hon’ble President to come to a conclusion as to whether the issue needs to referred to Larger Bench, if be so, for constitute Larger Bench to decide the issue as to whether the ratio laid down by Shapoorji Pallonji & Co. Ltd. [2016 (12) TMI 729 - CESTAT MUMBAI], is correct or the ratio laid down by S.B. Shellers [2018 (12) TMI 258 - CESTAT ALLAHABAD]. Matter referred to Larger Bench.
|