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TMI Blog2021 (12) TMI 1103X X X X Extracts X X X X X X X X Extracts X X X X ..... ation to the rate of service taxes which is nothing but taxability of services for the purpose of assessment would lie before the Hon ble Apex Court under Section 35L(b) of the Act and not to the High Court under Section 35G. The appeal is not maintainable under Section 35G before this Court. - Decided against the Revenue. - C.E.A. NO.11/2021 - - - Dated:- 7-10-2021 - HON BLE MRS. JUSTICE S. SUJATHA AND HON BLE MR. JUSTICE RAVI V. HOSMANI Appellant [By Sri. Vikram A. Huilgol, Advocate (Physical Hearing] Respondent [By Sri. T. Suryanarayana, Advocate (Physical Hearing)] JUDGMENT S.SUJATHA J., This appeal is filed by the revenue under Section 35G of the Central Excise Act, 1944 ( Act for short) assailing th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt/revenue. On the proceedings initiated for the recovery of service tax on the activities carried on by the respondent, the matter has reached upto CESTAT wherein, it has been held that the services which are utilized by the respondent have nexus with the output services provided by them. Hence, the payment of service tax of debit card and on the commission received in advance as well as the value of the services rendered by the branches situated in Jammu and Kashmir are not amenable to service tax. Being aggrieved, the revenue has preferred this appeal. 3. Learned counsel for the respondent-bank has raised the primary objection regarding the maintainability of the appeal under Section 35G of the Act. Learned counsel placing reliance on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (c) A dispute as to the classification of services. (d) Whether those services are covered by an exemption notification or not? (e) Whether the value of services for the purposes of assessment is required to be increased or decreased? (f) The question of whether any services are taxable services or not? (g) Whether an activity is a service rendering activity or not, so as to attract levy of service tax? (h) Whether a particular service falls within which heading, sub-heading of Section 65(105) of the Service Act, 1994 which defines taxable service . 5. In the light of the aforesaid provisions and the judgment referred to above, it is clear that the order passed by the Appellate Tribunal relating to determin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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