9911796707
TMI Blog2010 (9) TMI 333X X X X Extracts X X X X X X X X Extracts X X X X ..... ttled law that such cases cannot be heard by Hon’ble Single Member Bench - appeals will also not lie to the jurisdiction Hon’ble High Court but to the Hon’ble Supreme Court. - ST/268/2010 - ST/216/2010(PB) - Dated:- 1-9-2010 - Dr. Chittaranjan Satapathy, Shri D.N. Panda, JJ. REPRESENTED BY : Shri Bipin Garg, Advocate, for the Appellant. Shri S.R. Meena, DR, for the Respondent. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. Any issue relating to demand of service tax involves determination of the rate of tax applicable and hence it is settled law that such cases cannot be heard by Hon ble Single Member Bench. In such cases, appeals will also not lie to the jurisdiction Hon ble High Court but to the Hon ble Supreme Court. 4. The Delhi High Court in the case of Commissioner of Service Tax v. Delhi Gymkhana Club Lt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt case and similar such cases require to be heard and decided by the concerned Division Benches. 5. In this case, the appellant has received the raw material namely yarn for manufacture of grey fabrics from various mills located inNepal. The goods transport service involved in these appeals relate to transport of raw material from the Nepal Border to the factory of the appellants in Rajasthan. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Rs. 34,897/-. The learned Advocate at this stage offers to deposit the entire amount and requests that six weeks time may be granted to make the pre-deposit. 6. As such, we direct the appellants to deposit the entire tax amount within four weeks from to day and report compliance on21-10-2010. Subject to such deposit, the pre-deposit of the penalty amount shall remain waived during pendency of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
