TMI Blog2014 (6) TMI 728X X X X Extracts X X X X X X X X Extracts X X X X ..... d in contracts for construction of buildings with labour and material. The service portion of the composite contracts can be made subject matter of service tax. Aspect doctrine is applied for bifurcating/vivisect the composite contract - Service tax can be levied on the service component of any contract involving service with sale of goods etc. Computation of service component is a matter of deta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refore taken up together for disposal. After hearing the stay petition at length, we find that the appeals can be decided at this stage. Accordingly, after disposing the stay petitions, we take up the appeals for hearing. 2. Heard both sides and perused the records. 3. Tax was demanded under the category Maintenance and Repairs Service for the period from October, 2004 to March, 2010. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the adjudication order in so far as invoice No. 510 dated 02.03.2008, was raised to M/s. Coromandel Fertilizers Ltd., showing the entire cost of service without bifurcating the material portion. He submits that the Larger Bench of the Tribunal in the case of Aggarwal Colour Advance Photo System reported in 2011 (23) STR 608 (Tri.-LB), held in favour of the Revenue. 6. After hearing both ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. Merely because no rules are framed for computation, it does not follow that no tax is leviable. It is seen that the Hon ble Delhi High Court held that service component of any contract involving service with sale of goods could be levied service tax. In our considered view, it is appropriate that the matter should be examined by the adjudicating authority in the light of the decision of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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