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TMI Blog2022 (1) TMI 382X X X X Extracts X X X X X X X X Extracts X X X X ..... ) TMI 1134 - KARNATAKA HIGH COURT] , the Co-ordinate Bench of this Court (where one of us, the Hon ble SSJ was a member) having considered this ruling of the Hon'ble Apex Court as well as the other judgments holding the field held that the subject matter of the appeal which certainly goes beyond the inter-se dispute between the parties and would partake the character of general public importance as enunciated by the Hon'ble Apex Court in COMMISSIONER OF CUSTOMS, BANGALORE-1 VERSUS M/S MOTOROLA INDIA LTD. [ 2019 (9) TMI 229 - SUPREME COURT] , would not be maintainable before the High Court in an appeal under Section 130 of the Customs Act, 1962. The substantial questions of law raised by the Revenue ultimately goes to the root of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and in the circumstances of the case, the Tribunal is right in law in holding that the classification of service for the period from 1.6.2007 to be classifiable under the works contract service defined under Section 65(105)(zzzza) of the Act, and not classifiable as construction service under Section 65(105)(zzq)? 4) Whether on the facts and in the circumstances of the case, the Tribunal is right in law in setting aside all the penalties? 2. The respondent M/s GMR Project Private Limited, holder of service tax registration certificate is providing services under the category of construction services (Commercial or Industrial Buildings or Civil Structure), Consulting Engineering Services, Sponsorship Services, Manpower Rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tral Excise Appeal No.15/2021, only one substantial question of law relating to the very same assessee has been framed inasmuch as the finding of the Tribunal whether the construction of multi-level car parking adjacent to Airport forms part of the Airport, hence, the same is not liable to service tax. As such, the matter requires to be adjudicated before this Court under Section 35G of the Act. 5. In M/s Motorola India Ltd., supra, the Hon'ble Apex Court has categorically held that, whether the terms and conditions of the Notification have been complied with by the assessee or not, whether the levy of duty, interest and penalty were legal or not and whether the CESTAT was justified in setting aside the levy of duty, interest and pen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relevant facts, and arrived at a conclusion which is a possible conclusion, the same must be allowed to rest even if this Court is inclined to take another view of the matter. (iv) The Tribunal had acted in gross violation of the procedure or principles of natural justice occasioning a failure of justice. 22. The above parameters, which by no means should be considered to be exhaustive, may now be applied to the case of the parties before us to decide the primary question indicated at the outset of the present order, namely, whether this appeal deserves to be admitted. 16. We are of the considered view that the Legislature has carved out only following categories of cases to which it has intended to give a special treatme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty or not. The appeals do not involve any question of law of general public importance which would be applicable to a class or category of assessees as a whole. The question is purely inter-se between the parties and is required to be adjudicated upon the facts available. 6. In M/s Such Silk International Ltd., supra, the Co-ordinate Bench of this Court (where one of us, the Hon ble SSJ was a member) having considered this ruling of the Hon'ble Apex Court as well as the other judgments holding the field held that the subject matter of the appeal which certainly goes beyond the inter-se dispute between the parties and would partake the character of general public importance as enunciated by the Hon'ble Apex Court in M/s Mot ..... X X X X Extracts X X X X X X X X Extracts X X X X
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