As per the case facts appeals were filed concerning the levy of service tax on works contracts The Revenue sought reconsideration of a previous Supreme Court decision Larsen and Toubro ... Limited that had been consistently followed by various High Courts and Tribunals The question arose whether the earlier binding decision should be reconsidered and referred to a larger bench especially since the amount of tax in subsequent cases might be higher Finally the Supreme Court considered the principle of stare decisis and the need for certainty and continuity in law It affirmed that simply because a higher tax amount is involved in later cases is not sufficient reason to reconsider an earlier binding decision that has been consistently applied thus dismissing the Revenue's prayer for reconsideration