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2020 (2) TMI 630 - HC - Service TaxMaintainability of appeal - appropriate forum - whether the subject matter of this appeal involved determination of any question having a relation to the rate of duty of excise or to the value of goods for the purposes of assessment? - Works contract service - service tax liability of the assessee for the period prior to 1st June, 2007 pre-dominantly and minimally for the period 1st June, 2007 till 30th September, 2007 - HELD THAT:- Sub- Section (2) of Section 35L (1b) of the Central Excise Act, 1944, clarifies that the determination of the above question shall include the determination of taxability or excisability of the goods. The above section provides that if the issue in appeal relates to any of the above matters then the appeal lies to the Supreme Court. Mr. Chakraborty, learned senior advocate for the respondent, submitted that this court had no jurisdiction, as the above questions were involved. The entire issue which is before us in the appeal by the revenue is whether the service rendered by the assessee during the material period was a works contract and exempt from service tax or erection, commissioning and installation service. Furthermore, whether during the material period the assessee was exigible to service tax for the service rendered - From the above analysis it is absolutely clear that the above issue has a direct relation to the rate of duty or to the value of goods. This court has no jurisdiction under Section 35G of the Excise Act, 1944 to entertain, try and determine the appeal - Appeal is dismissed on the point of maintainability.
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