2011 (4) TMI 538

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..... se falls squarely within the phrase “determination of any question relating to rate of service tax” and it is the Apex Court alone which has exclusive jurisdiction to decide the said question under Section 35-L of the Act - Appeal is rejected - 78 of 2007 - - - Dated:- 12-4-2011 - N. Kumar and Ravi Malimath, JJ. REPRESENTED BY : Shri N.R. Bhaskar, Advocate, for the Appellant. Shri K.S. .....

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..... does not constitute export of service and therefore he confirmed the demand of Rs. 2,97,10,762/- and also held that the assessee is liable to pay interest and penalty. Aggrieved by the same, the assessee has preferred this appeal 2. The Tribunal on interpretation of Rule 3(2) of the Export Service Rules, 2005 held that during the relevant period the services rendered by the assessee should be d .....

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..... stry Circular bearing 341/34/2005-TRU, dated 3-1-2005 is not applicable to the facts of the case? From the aforesaid substantial questions of law the principal question of law that arises for consideration in this appeal is whether the assessee is liable to pay service tax for a courier service during the period from 15-3-2005 to 15-6-2005 as the service provided by the assessee constitutes exp .....

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