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2010 (1) TMI 294 - HC - Service TaxShow cause notice stage- the petitioner is challenging the show cause notice on the ground that the petitioner is liable for service tax only on the labour charges and show cause notice issued with the view to levy service charges on the composite price. Held that-authority to decide whether contract is composite contract and Service tax leviable on labour charges only or on entire amount. Jurisdictional error not shown. Matter not adjudicated finally and prima facie view alone taken. Reply already filed and petitioner can file comprehensive reply if required. High Court declines to interfere.
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