2017 (8) TMI 1227

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.... B. Ravichandran, Member (T) Shri P.K. Sahu, Advocate, for the Appellant. Shri Ranjan Khanna, DR, for the Respondent. ORDER [Order per : B. Ravichandran, Member (T)]. - In these two appeals, where on the same dispute of appellant's liability to pay service tax under the category of 'Technical Inspection and Certification Service' in terms of Rule 65(108) of Finance Act, 1994, the Origi....

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....essarily make reference for placing the matter before the Larger Bench. He prayed that for proper resolution of the dispute, the Tribunal may consider a reference to the Larger Bench. 3. Ld. AR submitted that the decision in Quality Council of India (supra) is more specific and elaborate and latest on the subject. Though a difference is recorded in Para 5, he submitted that emphasis to arr....

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....ibunal held that they are not covered by the tax entry. In Quality Council of India (supra), it has been specifically recorded that the principle adopted by the Tribunal in American Quality Assessors (I) Pvt. Ltd. (supra) is not correct. It was held that the principle of ejusdem generis will not apply to the present tax entry as "goods" and "immovable property" cannot form a group at all. Though w....