2017 (10) TMI 563

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....Heard Ms.D.Naveena, learned counsel for the petitioner and Mrs.Hema Muralikrishnan, learned Senior Standing counsel for the respondent. 2. The petitioner has filed this Writ Petition challenging the order passed by the respondent being Order-in-Original No.9/2017-ST(JC), dated 19.01.2017. By the impugned order, the respondent has confirmed the demand of service tax, as demanded under Section 73....

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....on. 4. The learned counsel for the petitioner would contend that the primary issue involved in the present case is one of jurisdiction, as for a composite contract involving material supply and provision of service, service tax can be demanded only on the service portion and the respondent does not have a jurisdiction to levy service tax on the value of the materials. It is submitted that this ....