2011 (4) TMI 500 - HC - Service Tax

Consulting Engineer Service - whether for the purpose of levying service tax, the contract made has to be read in toto or has to be bifurcated for other various services and whether the assessee is entitled to exemption from payment of service tax in pursuance to the Notification Nos. 2/99, dated 28-2-1399, 6/99, dated 9-4-1999 and 21/2003, dated 20-11-2003, apart from other issues. - Held that:- All these questions relate to determination of rate of duty payable, entitlement of exemption under notification. They have to be decided by the Apex Court in an appeal to be preferred under section 35L of the Central Excise Act, 1944 and not by the High Court in an appeal preferred under section 35G of the Central Excise Act, 1944.