TaxTMI 
TaxTMI 
2013 (11) TMI 1410
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....nt : Shri P.R.V. Ramanan, Special Counsel PER : G Raghuram The matter is referred to us by the order of reference dated 21.10.2010 in Miscellaneous Order No. 608/2010. Reference was made at a point of time when the decision of the Larger Bench of the Tribunal in Aggarwal Colour Advance Photo System reported in 2011 (23) STR 607 (Tri. - Bang.) was pending consideration of the Larger ....
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....as per the meaning of "deemed sale" 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 ex....
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....and services including in the recent decision of the Delhi High Court in the G.D. Builders & Others Vs. Union of India and Others dated 13.11.2013 . It is urged that the Delhi High Court explained the scope of Section 67 of the Act as being limited to ascertaining value of only the service component, wherever complex transactions involving service and sale elements including deemed sale are presen....
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.... 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 ....