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TMI Blog2012 (10) TMI 836X X X X Extracts X X X X X X X X Extracts X X X X ..... things, to the determination of any question having a relation to the rate of duty on excise or to the value of goods for the purpose of assessment. Following the decision of Karnataka HC in the case of Prakash Air Freight (P.) Ltd. (2011 (4) TMI 581). This case, falls squarely within the phrase "determination of any question relating to rate of service tax" and it is the Apex Court alone which ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned advocate for the respondent has raised a preliminary objection that the appeal under Section 35-G of the Central Excise Act, 1944 would not lie to the High Court as the question framed by the Department is with regard to applicability of rate of service tax, then such an appeal where the rate of service tax is in dispute, then the statutory appeal would directly lie to the Apex Court under Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apparent that where the rate of service tax is in dispute then an appeal will lie directly to the Apex Court and not to the High Court. The present appeal has been filed under Section 135-G (1) of the Act and, therefore, we are of the considered opinion that the appeal is not maintainable. The Division Bench of the Karnataka High Court in the case of Commissioner of Service Tax v. Prakash Air ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t against the impugned order. 5. We are in agreement with the view taken by the Karnataka High Court in the above mentioned case. Since in the instant tax appeal, the rate of service tax, to be applied on the respondents, is in dispute, therefore, the Department has a remedy of filing an appeal under Section 35-L(b) of the Act before the Apex Court. As we have not examined the question of la ..... X X X X Extracts X X X X X X X X Extracts X X X X
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