2019 (4) TMI 811

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... /b. PDS Legal, for the Respondent. ORDER P.C: This appeal under Section 83 of the Finance Act, 1994 read with Section 35G of the Central Excise Act, 1944 (the Act), challenges the order dated 8th June, 2016 passed by the Customs, Excise and Service Tax Appellate Tribunal (the Tribunal). 2 The following question of law as reframed are urged for our consideration: "(a) Whether in the facts a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... uring the period from December 2005 to July, 2007 and the taxability of surplus generated by advance booking of space for air freight." 4 Thus, the issue which arise in this appeal as is evident from the question as well as the impugned order are in respect of the exemption from Service Tax in view of exemption to Notification No.4 of 2004 and Service Tax dated 31st March, 2004 and valuation of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X