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TMI Blog2011 (4) TMI 1086X X X X Extracts X X X X X X X X Extracts X X X X ..... n order relating, among other things, to the determination of any question having a relation to the rate of duty of excise or to the value of goods for purposes of assessment”, and the High Court has no jurisdiction to adjudicate the said issue, in the case of M/s. Mangalore Refineries and Petro Chemicals Limited (2010 - TMI - 206880 - KARNATAKA HIGH COURT) , the appeal rejected as not maintainabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... within the category of Consulting Engineer Services and calling upon them to show cause as to why service tax, interest and penalty should not be levied on the aforesaid amount. The assessee filed his reply to the said show cause notice contending that Dometic A.B., Sweden had manufacturing facilities in China for the manufacture of Water Purifiers for their global requirements. They decided to cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... leasing agreement. Hence, the payment made by the assessee to Dometic A.B. is towards moulds usage charges and not towards transfer of any technology. The definition of services of Consulting Engineers does not encompass charges paid for moulds usage and therefore, they sought for dropped of the proceedings. Accepting the said contention, the Assistant Commissioner dropped the proceedings in purs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is appeal is whether the assessee is liable to pay service tax under the aforesaid agreements. In other words, the question relates to payment of rate of duty/tax. 4. The said question falls squarely within the exception carved out in Section 35G, an order relating, among other things, to the determination of any question having a relation to the rate of duty of excise or to the value of goods ..... X X X X Extracts X X X X X X X X Extracts X X X X
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