2014 (9) TMI 563

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..... e purpose of assessment” - Invocation of extended period of limitation - revenue prayed to refer the matter to larger bench - Held that:- Following decision of Commissioner of Service Tax Versus Ernst & Young Pvt. Ltd. And Others [2014 (2) TMI 1133 - DELHI HIGH COURT] - appeals are returned as they are not maintainable before the High Court. Decided against Revenue. - CEAC 6/2014, CEAC 7/2014 - - .....

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..... issioner of Service Tax Vs. Ernst and Young Pvt. Ltd. and other connected cases decided on 25th February,. In this decision, it has been observed that the issues and contentions decided in the order-in-original would determine whether an appeal would lie before the High Court under Section 35G of the Central Excise Act, 1944 or before the Supreme Court under Section 35L of the aforesaid Act. The i .....

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