2014 (6) TMI 728

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....an Rao, DC (AR), JUDGEMENT Per: P.K. Das; Both the appeals are arising out of common order and therefore 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....

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....d Representative on behalf of the Revenue drew the attention of the Bench to the relevant portion 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 rep....

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....with sale of goods etc. Computation of service component is a matter of detail and not a matter relating to validity of imposition of serve 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. It is seen that the Hon'ble Delhi High Court held that service component of any contract involving service with ....