2008 (11) TMI 199

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..... d to vivisection and that, therefore, they were not liable to pay tax and the fact of payment of service tax by them should not be held against them to hold that there was liability to pay such tax – Held that - hold that the contract being a composite one, it is not capable of being vivisected and a part thereof subjected to service tax levy – Demand of service tax and penalty set aside. - S/17 .....

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..... rvice tax for "commissioning and installation services" covering the period July to December 2003 and ordered that excess amount be appropriated towards their liability to pay service tax under the head "Maintenance and repair services". The order of the Asstt. Commissioner was reviewed by the Commissioner of Service Tax, who proceeded on the basis that they were liable to pay service tax, had pai .....

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..... bility to pay such tax. There is no finding in the impugned order that claim of the appellants that the contract being a composite one and therefore not to be subjected to vivisection is not correct. We also find that the same Commissioner has dropped the proceedings initiated on identical issue against M/s. Johnson Lifts (P.) Ltd. by Order-in-Original No. 6/06, dated 20-3-2006 which, we are infor .....

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