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2015 (7) TMI 553 - CESTAT MUMBAIVivisection of service - Composite contract - ship management service - ship management service - Difference of opion - Registry is directed to put up the file before the Hon'ble President to resolve the issue, by reference to a third Member. Whether, in the facts and circumstances, the composite contract of ship management service can be vivisected for the period in question, when 'ship management service' was not taxable, and the taxable component like 'repair and maintenance' be charged to tax separately in view of the findings recorded by the learned Member (Technical). Or Whether the composite contract cannot be vivisected in the facts and circumstances for taxing the taxable components 'repair and maintenance' as held by Member (Judicial).
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