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TMI Blog2022 (12) TMI 1194X X X X Extracts X X X X X X X X Extracts X X X X ..... of an appeal before the Hon ble Supreme court. We are fortified, in taking this view by a judgment of this Court rendered in THE COMMISSIONER OF SERVICE TAX, MUMBAI VII, MUMBAI VERSUS M/S. GREENWICH MERIDIAN LOGISTICS (I) PVT. LTD. [ 2018 (9) TMI 1893 - BOMBAY HIGH COURT ] which holds that the remedy in a matter concerning the issue of valuation is by way of filing an appeal in terms of the above provisions of law before the Hon ble Supreme Court. The appeal before us is therefore not maintainable. The appeal is dismissed for want of maintainability. - CENTRAL EXCISE APPEAL NO. 18 OF 2022 - - - Dated:- 7-12-2022 - DHIRAJ SINGH THAKUR VALMIKI SA MENEZES, JJ. Ms. Maya Majumdar, for Appellant. Ms. Arya Anil I.by Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty on ground of limitation? 3. The respondent is registered under the Finance Act, 1994 providing taxable services of 1) Clearing and forwarding agency, 2)Storage and Warehousing, 3) Business Auxiliary Service, 4) Business Support Service and 5) Transport of Goods by road, having service tax registration No. AABCE0443RST005. The respondent is a Business Auxiliary Service as defined under section 65(19) of the Act and is paying service tax thereon. The respondent claims that it enters into contracts with various shipping companies for booking Cargo. It is their case before the Tribunal that they book freight space in advance, on shipping lines, and as per the requirements of the Customers, it sells freight space to the custome ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consideration is essentially within the realm of valuation of services rendered by the respondent in booking Cargo on a commission basis under the head Business Auxiliary Services . The issue is thus of valuation and the remedy in terms of Section 83 of the Finance Act, 1944 read with Section 35 (G)(1) and Section 35 (L)(1)(b) of the Act, would not lie before this Court, but would be by way of an appeal before the Hon ble Supreme court. We are fortified, in taking this view by a judgment of this Court rendered in Commissioner of S.T. Mumbai-VII v. Greenwich Meridian Logistics (I) Pvt. Ltd. 2019 (28) G.S.T.L. 591 (Bom.). which holds that the remedy in a matter concerning the issue of valuation is by way of filing an appeal in terms of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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