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2014 (11) TMI 932 - HC - Service TaxMaintainability of appeal - Export services - Held that:- Court does not agree with the submission of the counsel for the appellant-Revenue that the issue raised in the order-in-original and in the appellate orders did not relate to the question of levy of duty or rate of duty/tax. The precise issue, which had arisen was whether the assessee was engaged in export of services and, therefore, whether service tax was payable. In these circumstances, we do not think this appeal is maintainable before the High Court and the same is accordingly directed to be returned. - Decided against Revenue.
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