2011 (7) TMI 723 - AT - Service Tax

Notification No.41/2007-ST dated 06/10/2007 - Vide Section 35D (3) of the Central Excise Act 1944 cases where determination of any question having a relation to the rate of duty of excise or to the value of goods for purposes of assessment is in issue or is one of the points in issue are excluded from the scope of Single Member Bench and the same has to be considered by a Division Bench of this Tribunal - Matter is placed before the divisional bench

Summary

The Appellate Tribunal CESTAT, Mumbai directed the matter regarding the applicability of Notification No.41/2007-ST to export transactions to be heard by a Division Bench, as it relates to the rate of service tax payable on services rendered. The registry was instructed to place the matter before the Division Bench for consideration.