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TMI Blog2025 (1) TMI 841X X X X Extracts X X X X X X X X Extracts X X X X ..... ue, Tax Research Unit has issued circular dated 10.7.2014 which refers to the bill introduced in the Lok Sabha by the Hon ble Finance Minister. It has been clarified by the said circular that section 35L is being amended so as to clarify that determination of disputes relating to taxability or excisable of goods is covered under the term Determination of any question having a relation to the rate of duty and, hence, appeal against Tribunal order in which matters would lie before the Hon ble Supreme Court. This decision was followed by the Hon ble Division Bench of the High Court of Punjab and Haryana in the case of COMMISSIONER SERVICE TAX VERSUS DLF GOLF RESORTS LTD. [ 2017 (5) TMI 402 - PUNJAB AND HARYANA HIGH COURT] . In the said decisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Learned Tribunal is justified in passing the impugned order on the basis of earlier orders passed by the Learned Tribunal and when such orders of the Learned Tribunal have been challenged by the department and pending consideration of the legal issue by the Hon ble Supreme Court in the case of [ Commissioner v. Lanco Infratech Ltd. 2016 (43) STR. J 78 (SC) which has been admitted by the Hon ble Supreme Court] and tagged with Civil Appeal Diary no. 5887/2016 and that the other judgments of the Learned Tribunal have been challenged before the Supreme Court {Ramky Infrastructure Ltd. [2018 (12) G.S. T-L.32 (Tri Del.)], Indian Hume Pipe Co. Ltd. [2015 (40) ST.R 214 (Mad.)], Jyoti Buildtech (P) [2017 (3) G.S.T.L. 116 (Tri All.)]} and were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to the bill introduced in the Lok Sabha by the Hon ble Finance Minister. It has been clarified by the said circular that section 35L is being amended so as to clarify that determination of disputes relating to taxability or excisable of goods is covered under the term Determination of any question having a relation to the rate of duty and, hence, appeal against Tribunal order in which matters would lie before the Hon ble Supreme Court. This very issue was considered by Hon ble Division Bench of the Delhi High Court in CST vs. GEAS Services India Ltd., 2015 (39) STR 980 (Delhi). 7. This decision was followed by the Hon ble Division Bench of the High Court of Punjab and Haryana in the case of Commissioner of Service Tax vs. DLF Golf Resorts ..... X X X X Extracts X X X X X X X X Extracts X X X X
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