Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2012 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (8) TMI 504 - HC - Service TaxWhether the assessee is liable to pay service tax under licence and technical assistance agreements for the overhaul and installation & commissioning of the gas turbines with a foreign company Held that:- question relates to payment of rate of duty/tax - said question falls squarely within the exception carved out in Section 35G, an order relating, among other things, to the determination of any question having a relation to the rate of duty of excise or to the value of goods for purposes of assessment - appeal lies to the Apex Court under Section 35L of the Central Excise Act, 1944 which alone has exclusive jurisdiction to decide the question - appeal is rejected as not maintainable
|