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TMI Blog2017 (5) TMI 402X X X X Extracts X X X X X X X X Extracts X X X X ..... act, pending before the Supreme Court - appeal dismissed only on the ground that it is not maintainable under Section 35G. - STA No. 24 of 2016 (O&M) and C.M. Nos. 26973-26974-CII-2016 - - - Dated:- 3-5-2017 - MR. JUSTICE S.J. VAZIFDAR, CHIEF JUSTICE, AND MR. JUSTICE ANUPINDER SINGH GREWAL, JJ. For The Appellant : Mr. Sourabh Goel, Advocate For The Respondent : Mr. Amrinder Singh, Advocate S.J. VAZIFDAR, C.J.(Oral) CM Nos. 26973-26974-CII-2016 For the reasons stated therein, the applications for condonation of delay of 61 days in re-filing as well as 35 days in filing the appeal are allowed. STA No. 24-2016 This is an appeal against the order of the Customs, Central Excise Services Tax Appellate Tribunal, N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed by the Hon'ble Jharkhand High Court in case of Ranchi Sports Club Ltd. v. CCE, 2012(26) STR 401(Jhar) which has not yet attained finality and appeal against the said judgment is pending before the Hon'ble Supreme Court is arbitrary and illegal? (b) Whether the Ld. Tribunal committed a grave error in allowing the appeal filed by the respondent? (c) Whether the impugned order dated 20.11.2015, Annexure A-3, passed by the ld. Tribunal is against the settled position of law and is therefore liable to be set aside? (d) Whether the services of a club, i.e. Green Fees, Academy Revenue, Lessons Fee, Package Horse Ride Charges, Night Charges, Non-Member Academy Revenue, Guest Fees, Package Tennis Charges, Tournament Charges, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal before the Ist day of July, 2003; (iii) on a reference made under Section 35H, in any case which, on its own motion or on an oral application made by or on behalf of the party aggrieved, immediately after passing of the judgment, the High Court certifies to be a fit one for appeal to the Supreme Court; or], (b) any order passed [before the establishment of the National Tax Tribunal] by the Appellate Tribunal relating, among other things, to the determination of any question having a relation to the rate of duty of excise or to the value of goods for purposes of assessment. (2) For the purposes of this Chapter, the determination of any question having a relation to the rate of duty shall include the determination of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here it involves the the determination 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 activity is exigible to tax under a particular or specific provision. Accordingly, it was held that an appeal under Section 35-G of the CE Act against the order of the CESTAT on the question of exigibility of a service to tax was not maintainable before this Court. The Special Leave Petition (SLP) filed by the A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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