https://www.taxtmi.com/caselaws?id=245539 The appellant filed a stay application against a demand under the Finance Act, 1994, challenging the valuation of services provided. The issue centered on whether the contracts could be vivisected to separate goods and services for service tax purposes. The appellant argued that the price charged only reflected the goods' value and should be excluded from service tax. The adjudicating authority disagreed, requiring a pre-deposit of Rs.50,00,000. This decision aimed to balance interests pending appeal resolution, highlighting the complexity of contract valuation for service tax and the need for detailed consideration during hearings. en-us Wed, 01 Jan 2014 00:00:00 +0530 Tue, 01 Apr 2014 15:52:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245539 The appellant filed a stay application against a demand under the Finance Act, 1994, challenging the valuation of services provided. The issue centered on whether the contracts could be vivisected to separate goods and services for service tax purposes. The appellant argued that the price charged only reflected the goods' value and should be excluded from service tax. The adjudicating authority disagreed, requiring a pre-deposit of Rs.50,00,000. This decision aimed to balance interests pending appeal resolution, highlighting the complexity of contract valuation for service tax and the need for detailed consideration during hearings. Case-Laws Service Tax Wed, 01 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245539