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TMI Blog2014 (9) TMI 1096X X X X Extracts X X X X X X X X Extracts X X X X ..... he case of Commissioner of Service Tax v. Ernst and Young Pvt. Ltd. [], where it has been held that the expression “rate of duty” would include “levy of duty”. By Finance (No. 2) Act, 2014, amendments have been made to stipulate that “rate of duty” would include question of “levy of duty.” - appeals are accordingly returned without answering the question, for want of jurisdiction - decided against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... time to examine the said aspect. 2. The Order-in-Original in the three cases are identical, though in the case of Kandhari Separator Industries and Jeet Enterprises, the Order-in-Original was passed on 17th November, 2000 and in case of HiTech Electrical Industries, the Order-in-Original was passed on 13th November, 2000. 3. One of the issues raised and decided by the Orders-in-Original, wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The said legal issue/question was examined in detail in the case of Commissioner of Service Tax v. Ernst and Young Pvt. Ltd. - 2014 (34) S.T.R. 3 (Del.). It has been held that the expression rate of duty would include levy of duty . By Finance (No. 2) Act, 2014, amendments have been made to stipulate that rate of duty would include question of levy of duty. 6. The appeals are accordingl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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