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2023 (10) TMI 64 - HC - Service TaxAppropriate Forum - Hon’ble Supreme Court or otherwise - Levy of service tax - amount received against WRP Way maintenance labour service by the Respondent is towards maintenance of Railway Tracks - Cleaning of Station services - W R Grinding FB Welding services falls under the category of Repairs and Maintenance of Railway Tracks as a original work - serial No. 12 of the Notification No. 25/2012-ST dated 20.06.2012 - Corroborative evidences or not - shared data of noticee by the Income tax department can be used against the applicant without carrying out Independent inquiry / investigation by the Applicant Department or not. Whether the order-in-original under challenge involves a question relating to “determination of rate of duty of excise or the value of goods for the purposes of assessment of duty” as appearing in Section 35G(1) and 35L(b) and therefore for the issue involved in the present appeal, the appeal would only be maintainable before the Hon’ble Supreme Court? HELD THAT:- Reading the question of law framed indicates that the issue under consideration is as to whether the assessee was eligible for exception / exemption under Notification No. 25 of 2012. The exemption if denied, would require adjudication on rate of duty and therefore the appeal would fall under the caption “not being 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’. Essentially even if it is the contention of the appellant that from the year 2012, a negative list of services was prescribed and therefore there is no classification of service left open, the case of Saumya Construction Pvt. Ltd. [2014 (12) TMI 127 - GUJARAT HIGH COURT] where it was held that As can be seen on a combined reading of Section 35G and Section 35L of the Act, if the order of the Tribunal relates to determination of the rate of duty, the appeal would lie before the Supreme Court and not before the High Court. Even the Karnataka High Court in the case of Scott Wilson [2011 (4) TMI 500 - KARNATAKA HIGH COURT] held that it is clear that an order passed by the Appellate Tribunal relating to the determination of any question having relation to the rate of service taxes or to the value of services for the purposes of assessment lies to the Supreme Court under Section 35L(b) of the Act and not to the High Court under Section 35(G). This appeal under Section 35G, on the substantial questions of law raised, is not maintainable and is therefore accordingly dismissed.
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