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TMI Blog2014 (11) TMI 970X X X X Extracts X X X X X X X X Extracts X X X X ..... und could only be granted in case the service rendered was an “export” and, therefore, no service tax was payable and leviable on the said service in terms of the Rules and the circulars/notifications. In these circumstances, we do not think that the appeal is maintainable before the High Court and the same is accordingly directed to be returned. The appellant, if aggrieved and wants, can take appropriate steps as per law. - Decided against Revenue. X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeal under Section 83 of the Finance Act, 1994 read with Section 35G of the Central Excise Act, 1944 would lie to the High Court only when the order determines issues other than any questions relating to the rate of duty or value of goods or services for the purposes of assessment. Thus, if the order determine any question 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 determinat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aised in the order-in-original related to the refund of duty and not levy of tax. Secondly, it is submitted that the respondent-assessee did not dispute the factum that they had rendered business auxiliary service under Section 65(105)(zzb) read with Section 65(19) of the Finance Act, 1994, but had claimed 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 submissions of the counsel for the appellant-Revenue that the issue rais ..... X X X X Extracts X X X X X X X X Extracts X X X X
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