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TMI Blog2014 (5) TMI 65X X X X Extracts X X X X X X X X Extracts X X X X ..... t - Following decision of Naveen Chemicals Mfg. & Trading Co. Ltd., Vs. Collector of customs [1993 (9) TMI 107 - SUPREME COURT OF INDIA] - Appeal not maintainable. - Central Excise Appeal No. 693 of 2012 - - - Dated:- 28-4-2014 - Hon'ble Rajes Kumar And Hon'ble Shashi Kant,JJ. ORDER This is an appeal against the order of Customs, Excise Service Tax Appellate Tribunal, dated 26.7.2011 relating to the service tax. The appellant is a bank, engaged in the business of providing banking and financial services to its customers including issuance of credit cards. Commissioner of Central Excise, Noida, who has also jurisdiction to deal with the service tax, issued show cause notice under Section 73 of the Finance Act, 1944 (he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e (zzzw) has been added as to any person, by any other person, in relation to credit card, debit card, charge card or other payment card service, in any manner. Clause 33a of the Act provides that, credit card, debit card, charge card or other payment card includes any service provided. The contention of the appellant is that the appellant bank received interchange fees from acquiring bank and such receipt does not fall within the purview of banking and other financial services . According to the respondents such receipts fall within the purview of banking and other financial services , accordingly, liable to service tax under clause (zm). The contention of the appellant is that subsequent amendment w.e.f. 01.05.2006 inserting clause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of tax and decided the appeal. Some of the cases are; Commissioner of Central Excise Vs. Amitdeep Motors, reported in 2010 (17) S.T.R., 514 (All.), Commissioner of C. Ex., Meerut Vs. Versatle Enterprises Ltd., reported in 2011 (266) E.L.T., 441 (All.) Commissioner of Cus. C. Ex. Vs. Balaji Tirupati Enterprises, reported in 2013 (32) S.T.R., 530 (All.). Learned counsel for the appellant may be correct that some of the appeals relating to the classification, rate of tax and valuation have been entertained by this Court but from the perusal of such decisions, it appears that the objection about the maintainability has not been raised by the learned counsel appearing on behalf of the Department and the same has neither been considered no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ra) has held as follows: It is noticeable that in sub-clause (3) to Section 129C, the words determination of any question having relation to rate of duty or value for the purpose of assessment have been used. Sub-section (4) to Section 129C refers to matters wherein the President or a member of the appellate Tribunal authorized in this behalf by the president may, dispose of any case singly. Under sub-clause (c) the single member could decide a matter of fine or penalty not exceeding Rs.50,000/-. The Supreme Court observed that the phrase relation to ordinarily is of wide import but in the context of the Section, must be read as meaning a direct and proximate relationship to rate of duty or value for the purpose of assessment. It w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or not they are covered by an exemption notification; and whether the value of goods for purposes of assessment should be enhanced or reduced having regard to certain matters that the said Act provides for. Although this Explanation expressly confines the definition of the said expression to sub-section (5) of Section 129D, it is proper that the said expression used in the other parts of the said Act should be interpreted similarly. The statutory definition accords with the meaning we have, given to the said expression above. Questions relating to the rate of duty and to the value of goods for purposes of assessment are questions that squarely fall within the meaning of the said expression. A dispute as to the classification of goods and as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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