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2017 (1) TMI 1552 - AT - Service TaxMaintenance Contract - levy of service tax - Held that: - Considering the substance of the contract, learned adjudicating authority is directed to eliminate the value of the goods from the entire contract and levy Service Tax on the service component only. Appellant is entitled to fair opportunity of hearing in the course of readjudication and make defence plea as well as lead evidence - Ld. authority shall pass a reasoned and speaking order recording such plea and evidence. In view of the difficulties in interpretation of law involved at the infancy stage of introduction of law and also there was confusion as to the invoking of the taxing entry there shall not be any penalty - matter is remanded for readjudication to the learned adjudicating authority.
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