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TMI Blog2018 (9) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... the purposes of assessment. The issue would have to be agitated before the Honorable Supreme Court under Section 35L - The appeals are, hence, dismissed as not maintainable reserving the right of the Department to agitate their cause under Section 35L. - CEA Nos.26 & 27 of 2010 And CEA No.2 of 2012 - - - Dated:- 20-7-2018 - MR. K. VINOD CHANDRAN AND MR. ASHOK MENON, JJ. For The Appellant(S) : ADVS.SRI.JOHN VARGHESE,SC,CBEC AND SMT.PREETHA S. NAIR, SC, CBEC For The Respondent(S) : ADV. SRI.E.K.NANDAKUMAR (SR.), ADV. SRI.P.BENNY THOMAS, ADV. SRI.P.GOPINATH AND ADV. SRI.K.JOHN MATHAI JUDGMENT Vinod Chandran, J. We elaborately heard the arguments addressed on the questions of law in the above cases. But, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In such circumstances, we don t think that the second ground raised by the assessee survives. 3. However, we have to consider the question as to whether the appeal is maintainable under Section 35G of the Act. Section 35G provides for an appeal to the High Court from every order passed by the Appellate Tribunal on or after the 1st July 2003; not being an order 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 the purposes of assessment. In the present case, there is no such issue arising, is the submission of the learned Standing Counsel for the Revenue. It is submitted that there is only a uniform tax applied under the Finance Act, 1994 and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Companies also deduct and pay on behalf of their agents, service tax on the commission paid by them to MIBL. Likewise, MFL also gets commission from the financial institutions which provide finance to the consumers. MFL pays service tax component on such commission received. 6. As far as MIBL is concerned, they provide insurance auxiliary services (IAS) and the MFL provides business auxiliary services (BAS). Out of the commission received from the insurance companies and the financial institutions, MIBL and MFL pay a commission to the respondent-dealer, since it is the respondent-dealer who facilitates such finance as also issuance of insurance. We see from the orders of the Commissioner that the said services rendered by the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lore v. Karnataka State Beverages Corpn.Ltd.[2011 (24) STR 405 (Kar)]. Secondly and more importantly, if we were to find jurisdiction with the High Courts to decide as to whether there could be levy of duty of excise in relation to a particular situation, incidence or goods, that would be conceding to the position that what would be left to the Supreme Court is only to determine the rate of tax and the value of goods for the purpose of assessment which matters would get confined to issues which are fundamentally inferior in jurisprudential content vis-a-vis questions relating to the coverage itself. We do not see that the Act envisages that the High Courts would have the power of such nature that they decide the question of coverage; leavin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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