LAWS(CE)-2013-9-1

BHAYANA BUILDERS (P) LTD. Vs. CST, DELHI

Decided On September 06, 2013
M/s. Bhayana Builders (P) Ltd. and Ors. etc. etc. Appellant
V/S
CST, Delhi and Ors. etc. etc Respondents

JUDGEMENT

(1.) BY the order dated 05.04.2013 in ST/629/2008, a Division Bench of this Tribunal, noticing a conflict between decisions of two Division Benches; (a) in Cemex Engineers vs. CST, Cochin : 2010 (17) STR 0534 (Tri. Bang.) and (b) in Jaihind Projects Ltd. vs. CST, Ahmedabad : 2010 (18) STR 650 (Tri Ahmd.) referred, for the consideration of a Larger Bench the issue:

(2.) RELEVANT Provisions

(3.) BOARD Circulars: