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TMI Blog2014 (11) TMI 932X X X X Extracts X X X X X X X X Extracts X X X X ..... inst Revenue. - Central Excise Act Case No. 91/2014 - - - Dated:- 31-10-2014 - Sanjiv Khanna And V. Kameswar Rao,JJ. For the Petitioner Through Ms. Sonia Sharma, Sr. Standing Counsel Mr. Vijay Chandra, Advocates. For the Respondent : Nemo. ORDER Sanjiv Khanna, J. (Oral): The Commissioner of Service Tax has filed the present appeal under Section 83 of the Finance Act, 1994 read with Section 35G of the Central Excise Act, 1944 against order dated 27th February, 2014 passed in appeal No.ST/206/2010 by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT, for short). 2. Appeals against the decisions of the CESTAT can be filed under Section 35G the Central Excise Act, 1944 before the jurisdictional Hig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relating to the rate of duty/tax or value of goods or services along with other questions, the appeal is maintainable only under Section 35L of the Central Excise Act, 1944, before the Supreme Court and not before the jurisdictional High Court. This Court in Commissioner of Income Tax versus Ernst and Young Pvt Ltd 2014 (34) STR 3 Delhi, has held that any question having relation to rate of duty would include determination of taxability or levy of tax on a particular service even prior to the amendment by the Finance Act (No.2), 2014. Further, the determination of the question/issue in the order-in-original would decide the appellate forum under Section 35L or 35G of the Central Excise Act, 1944, as any other interpretation would lead to in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aimed that the taxable service was covered by clause (iii) of Rule 3(1) of the Export of Services Rule, 2005 and other applicable rules. The respondent-assessee had also relied on certain circulars issued in support of their contention that once the assessee was engaged in export of services, they were not exigible or liable to pay service tax. 6. We do not agree with the submission of the counsel for the appellant-Revenue that the issue raised in the order-in-original and in the appellate orders did not relate to the question of levy of duty or rate of duty/tax. The precise issue, which had arisen was whether the assessee was engaged in export of services and, therefore, whether service tax was payable. In these circumstances, we do not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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