2019 (6) TMI 1141

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..... ty, as if the above Notification apply then exemption from service tax is available to the respondent. In view of Section 83 of the Finance Act, 1994 read with Section 35G of the Central Excise Act, 1944 an appeal relating to determination of any question having relation to the rate of duty of excise and / or service tax is outside the jurisdiction of this Court. The remedy, if any, under Secti .....

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..... nstituent institutes of the assessee, were vocational in nature, and whether those institutes would be vocational training institutes within the scope of the 'Explanation' under Notification No. 9/2003-ST, dated 20.06.2003 and Notification No. 24/2004-ST, dated 10.09.2004? Q.2. Whether the CESTAT was right in holding that the courses conducted through constituent institute .....

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..... on to the rate of duty of excise and / or service tax is outside the jurisdiction of this Court. The remedy, if any, under Section 35L of the Central Excise Act would be an appeal to the Hon'ble Supreme Court. 5. In the above view, this appeal is not maintainable before this Court. 6. Accordingly, Appeal is disposed of as not maintainable before this Court. - - TaxTMI .....

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