In case of divisible contract no service tax on material value

CESTAT, NEW DELHI BENCH R.K. Industries versus Commissioner of Central Excise FINAL ORDER NO. 55516 OF 2013 STAY ORDER NO. 56024 OF 2013 APPLICATION NO. ST/STAY/681 OF 2012 Appeal No.ST/319 OF 2012 FEBRUARY  6, 2013 ORDER D.N. Panda, Judicial Member This bench had an occasion to hear similar matters on divisible contract in the case of Balaji Tirupati Enterprises v. CCE [Vide Final Order No. ST/A/735/12-Cus, dated 21-11-2012] and CCE v. Kailash Transformers [Vide Final Order No. ST/A/402/12-Cus, dated 23-5-2012]. It was opined in those orders that insofar as supplies of mater...