2014 (11) TMI 1001

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..... ble and payable on the transactions/service provided by the respondent-assessee, who had claimed that the services were not taxable being in the nature of exports - Held that:- As the issue/question in these appeals relates to levy or exigibility to service tax, the present appeals would not be maintainable before the High Court. Accordingly, we are not inclined to issue notice on the applications .....

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..... e nature of exports. The issue therefore relates to chargeability of service tax on the said service. As per the ratio in Commissioner of Service Tax Vs. Ernst and Young Pvt. Ltd., 2014 (34) S.T.R. 3 (Delhi), the present appeals would not be maintainable as any question having relation to rate of duty would include determination as to levy of tax on a particular service. Appeal in such cases under .....

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