2019 (6) TMI 1141 - HC - Central Excise

Maintainability of appeal - alternative efficacious remedy - availability of exemption under Notification No. 9/2003-ST, dated 20.06.2003 and Notification No. 24/2004-ST, dated 10.09.2004 - HELD THAT - The issue which arises in this appeal is one relating to the rate of duty, as if the above Notification apply then exemption from service tax is available to the respondent. In view of Section 83 of the Finance Act, 1994 read with Section 35G of the Central Excise Act, 1944 an appeal relating to determination of any question having relation to the rate of duty of excise and / or service tax is outside the jurisdiction of this Court. The remedy, if any, under Section 35L of the Central Excise Act would be an appeal to the Hon'ble Supreme Court. Appeal dismissed being not maintainable.

Summary

Issues:
Availability of exemption under Notification No. 9/2003-ST and Notification No. 24/2004-ST regarding vocational courses conducted by constituent institutes.

Analysis:
The appeal under Section 83 of the Finance Act, 1994 challenges the order of the Customs Excise and Service Tax Appellate Tribunal (Tribunal) dated 18th August 2015. The Revenue raised two questions of law for consideration. The first question pertains to whether the courses conducted by the institutes qualify as "vocational" under the relevant notifications. The second question questions the eligibility of the courses for exemption under the said notifications. The main issue in this appeal revolves around the availability of exemption under Notification No. 9/2003-ST and Notification No. 24/2004-ST. If these notifications apply, the respondent would be entitled to an exemption from service tax.

The Court highlighted that the issue at hand concerns the rate of duty, specifically the availability of exemption under the aforementioned notifications. It is crucial to determine whether the courses conducted by the institutes fall within the scope of the notifications to claim the exemption from service tax. The Court pointed out that appeals related to the determination of questions concerning the rate of duty of excise and/or service tax fall outside its jurisdiction as per Section 83 of the Finance Act, 1994 read with Section 35G of the Central Excise Act, 1944. Any remedy sought in such matters would require an appeal to the Hon'ble Supreme Court under Section 35L of the Central Excise Act.

Ultimately, the Court concluded that the appeal is not maintainable before it due to the nature of the issue involved. Therefore, the appeal was disposed of as not maintainable before the Court. The decision emphasizes the importance of adhering to the specified legal procedures and jurisdictions when dealing with matters related to the rate of duty and exemptions under relevant notifications.