2015 (9) TMI 889

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..... on 73(1) read with Section 66 and 68 of the Finance Act, 1994 read with Rules 6 of the Service Tax Rules 1994 - Held that:- Section 83 of the Finance Act 1994, makes the provisions of Sections 35 G and 35 L of the CE Act ipso facto applicable in relation to service tax. Section 35 G concerns appeals to the High Court from orders of the CESTAT whereas Section 35 L deals with appeals to the Supreme .....

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..... gibility of a service to tax was not maintainable before this Court. - Decided aagainst Revenue.
Dr. S.Muralidhar and Mr. Vibhu Bakhru, JJ. For the Petitioner : Mr. Rahul Kaushik, Senior Standing counsel. For the Respondent : Mr. Tarun Gulati with Mr. Shashi Mathews, Mr. Sparsh Bhargava, Advocates. ORDER CM APPL No. 5536/2015 (for delay) 1. For the reasons stated therein, the delay of .....

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..... mpugned order, the CESTAT has followed the decision of its Larger Bench in GAP International Sourcing (India) Pvt. Ltd. v. Commissioner of Service Tax, Delhi 2015 (37) STR 757 (Tri-Del) and decided the question in the negative and in favour of the Assessee. The appeal by the Commissioner of Service Tax against the said decision being CEAC No. 99 of 2014 was dismissed by this Court by order dated 1 .....

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..... tion of any question having a relation to the rate of duty of excise or to the value of goods for purposes of assessment." In Ernst & Young this Court held that any question having relation to a rate of duty would include a determination as levy of tax on a particular service. It was held that "The words 'rate of tax' in relation to rate of tax would include the question whether or not the .....

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..... e rate of duty shall include the determination of taxability or excisability of goods for the purpose of assessment." A Circular was also issued on 10th July2014 by the Tax Research Unit, Department of Revenue, Ministry of Finance, Government of India, New Delhi clarifying the position. 9. Therefore, the appeal is dismissed as not maintainable in this Court. The application is also dismissed.
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