TMI Blog2014 (6) TMI 460X X X X Extracts X X X X X X X X Extracts X X X X ..... be levied on the service component of any contract involving service with sale of goods etc. Computation of service component is a matter of detail and not a matter relating to validity of imposition of service tax. It is procedural and a matter of calculation. Merely because no rules are framed for computation, it does not follow that no tax is leviable - tax is not leviable on material portion of the contract. But, it is required to examine the record - Matter remanded back - Decided in favour of assessee - ST/S/00444/2012 and ST/00539/2012 - FINAL ORDER NO.40254/2014 - Dated:- 20-3-2014 - Shri Pradip Kumar Das and Shri Rakesh Kumar, JJ. For the Appellant : Shri M.N. Bharathi, Adv. For the Respondent : Shri P. Arul, Supdt.-A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. (supra), after discussing the various decisions of the Hon ble High Court and the Tribunal, held as under: On the aforesaid analysis, we set aside the order of the Commissioner, Central Excise and Customs, Kanpur, dated 13.12.2012 in OIA No.312-ST/APPL/KNP/2012 as well as the ordered, dated 29.08.2012 in OIA No.260-ST/Stay/APPL/KNP/2012 (directing pre-deposit); grant waiver of pre-deposit; and remit the matter to learned Commissioner (Appeals). The appellate Commissioner shall now dispose of the appeal on merits and in accordance with law. We clarify that nothing in this judgment should be considered as an expression by this Tribunal on the substantive merits of the assessees appeal. The appellate Commissioner shall disp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mec Engineering Enterprises (supra), the Tribunal held that in the case of maintenance and repair of transformers entered into agreement with clients in two separate parts, namely, scope of repair work and supply of parts, the value of the goods used in carrying out repair activities is not includible in the taxable value. It is seen that the Hon ble Delhi High Court in the case of G.D. Builders Vs Union of India and Another reported in 2013 - TIOL - 909 -HC - DEL - ST, and in the case of Intercontinental Consultants Technocrats Pvt. Ltd. Vs Union of India reported in 2013 (29) S.T.R.9 (Del.) held that service tax can be levied on the service component of any contract involving service with sale of goods etc. Computation of service compon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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