TMI Blog2017 (8) TMI 1227X X X X Extracts X X X X X X X X Extracts X X X X ..... y the tax entry - Held that: - the matter requires to be placed for final resolution of the scope of the tax entry “technical inspection and certification” for service tax purpose, during the relevant period before the Larger Bench of this Tribunal - matter referred to Larger Bench. - ST/5/2010 and ST/143/2012 - Interim Order Nos. IO/ST/82-83/2016-CU (DB) - Dated:- 15-12-2016 - Shri S.K. Mohant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncil of India - 2016 (43) S.T.R. 559 (Tribunal-Delhi) and American Quality Assessors (I) Pvt. Ltd. - 2009 (16) S.T.R. 413 (Tribunal-Bang.) on the subject issue. It is submitted that in the case of Quality Council of India (supra), the Tribunal disagreed with the earlier decision of American Quality Assessors (supra). It is his submission that a Coordinate Bench, if in disagreement with the earlier ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the basis of the facts may not resolve the dispute in the present appeal. We note that in American Quality Assessors (I) Pvt. Ltd. (supra), the Tribunal held that applying the principles of ejusdem generis and process mentioned in the definition could relate only to physical and chemical process. The appellant in the said case carried out audit of quality of various schools and organizations. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he opinion that the matter requires to be placed for final resolution of the scope of the tax entry technical inspection and certification for service tax purpose, during the relevant period before the Larger Bench of this Tribunal. Accordingly, we direct the Registry to place the appeal papers with this order and earlier orders of the Tribunal, referred to above before the Hon ble President, CE ..... X X X X Extracts X X X X X X X X Extracts X X X X
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