- (1.) THE present appeal has been filed against the order dated 21st November, 2012 passed by the Customs, Excise & Service Tax Appellate Tribunal Principal Bench, New Delhi in Service Tax Appeal No. 161 of 2012. In the memo of appeal, the following substantial questions of law have been raised. (i) Whether any composite contract for providing service of complete repair of old and damaged transformer may be divided into service portion and goods portion on the basis of payment of VAT on certain goods used during repair? (ii) Whether provisions of Notification No. , dated 20 -6 -2003 will be applicable in breakup of the total cost into various heads including cost of items and labour charges is provided in the contract for the purpose of price variation? (iii) Service Tax will be payable on total cost of repair package in composite contract as this case? Heard Sri R.C. Shukla, learned counsel for the appellant.
(2.) WE have gone through the order of the Tribunal and agree with it that the goods which were deemed to be sold in the execution of works contract that shall not enter into the purview of the levy of Service Tax. Learned counsel for the appellant could not place any material before us to persuade to take a different view in the matter. The appeal is dismissed summarily.;