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2015 (9) TMI 888 - HC - Service TaxMaintainability of appeal - Held that:- Whether the export of services provided by the Respondent constituted a ‘service’ and was exigible to service tax under Section 73(1) read with Section 66 and 68 of the Finance Act, 1994 read with Rules 6 of the Service Tax Rules 1994 - Held that:- Section 83 of the Finance Act 1994, makes the provisions of Sections 35 G and 35 L of the CE Act ipso facto applicable in relation to service tax. Section 35 G concerns appeals to the High Court from orders of the CESTAT whereas Section 35 L deals with appeals to the Supreme Court from orders of the CESTAT. Section 35 L (b) provides that appeals from orders of CESTAT would lie directly to the Supreme Court where it involves the “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.” In Ernst & Young this [2014 (2) TMI 1133 - DELHI HIGH COURT] Court held that any question having relation to a rate of duty would include a determination as levy of tax on a particular service. It was held that “The words 'rate of tax' in relation to rate of tax would include the question whether or not the activity is exigible to tax under a particular or specific provision.” Accordingly, it was held that an appeal under Section 35-G of the CE Act against the order of the CESTAT on the question of exigibility of a service to tax was not maintainable before this Court. - Decided aagainst Revenue.
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