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TMI Blog2010 (1) TMI 294X X X X Extracts X X X X X X X X Extracts X X X X ..... on the composite price. Held that-authority to decide whether contract is composite contract and Service tax leviable on labour charges only or on entire amount. Jurisdictional error not shown. Matter not adjudicated finally and prima facie view alone taken. Reply already filed and petitioner can file comprehensive reply if required. High Court declines to interfere. - 129 of 2010 - - - Dated: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he service tax on the labour charges on the ground that in the contract, prices are separately charged in respect of the labour charges and the material replaced in the execution of such contract. The show cause notice was issued on the ground that the contract is composite contract for repair and maintenance and therefore, on the composite price of such contract, service tax is payable. The petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Siemens Ltd. v. State of Maharashtra and others,- reported in (2006) 12 SCC 33. 4. Sri S.P. Kesarwani, learned counsel appearing on behalf of respondent Nos. 2 to 5 submitted that whether the contract is composite contract or d visible contract is to be examined by the authorities below on the basis of the terms and conditions of the contract. He submitted that by the show cause notice, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acts arc to be examined by the authority concerned to adjudicate the matter, On the terms and conditions of the contract, the authority has to decide whether the con tract is composite contract and service tax is leviable on the entire amount or only on the labour charges. It is not a case where the authority has no jurisdiction to issue show cause notice. 6. We have considered the decision cit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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