2014 (11) TMI 791

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.... Shri B L Narashimhan, Adv. For the Respondent : Shri Suchitra Sharma, Jt. CDR JUDGEMENT Per: G Raghuram: These appeals are preferred by the assessee M/s Kehems Engineering Pvt. Limited and Revenue respectively against the order of the learned Commissioner (Appeals), Indore dated 29.06.2007 whereby the learned appellate Commissioner confirmed the demand of tax and interest as set out in the ad....

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....der as well, the assessee was providing composite services falling within the category of works contract service, meaning thereby that the activity of the appellant included rendition of services and transfer title in goods by incorporation of such goods into works executed in favour of the recipient, under the composite agreements. The assessee's contention that since works contract service w....

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....Member by the order of this Tribunal dated 09.09.2013 reiterated by a reframed set of issues vide the order dated 05.05.2014. 4. Learned DR Shri Govind Dixit would however contend that three Division Bench orders of this Tribunal in Instrumentation Limited vs. CCE - 2011 (23) STR 221; Alstom Projects India Limited vs. CST, Delhi- 2011 (23) STR 489 (Tri. Del.) and the unreported final order dated ....

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....s. The reference to the larger Bench does not get dissolved or become otiose on account of pronouncements of Division benches holding one view or the other. It may further be noticed that the reference to the Larger Bench was recommended for appropriate orders of the President, CESTAT on 09.09.2013, by a Division Bench on noticing a conflict between two sets of larger (three Member) Benches of thi....