Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2018 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (9) TMI 665 - HC - Service TaxMaintainability of appeal - Valuation issue - Nature of activity - sale or service - supply of electricity - Whether the Tribunal is correct in holding that the supply of electricity by the Respondent herein to their tenants / clients amounts to “sale of goods” and “not supply of service”? - Whether the supply of electricity by the Respondent herein to their tenants / clients is an essential and integral part of the service namely “Renting of Immovable Property Services”, as provided under Section 65 (105) (zzzz) of Finance Act, 1994? Held that:- The questions raised by the Revenue whether the sale of goods would amount to supply of service for purpose of valuation is an issue which directly relates to valuation of goods. It is relevant to note that the Central Government had issued a Notification No. 12/03 ST dated 20th June, 2003 exempting supply of good from service tax. This prima facie would suggest that otherwise the value of goods supplied by a service provider may be included in the valuation of the services, in the absence of the Notification. However, these are all issues relating to valuation and not within the jurisdiction of this Court. The common impugned order relates to valuation of services for the purposes of assessment under the Act - The challenge to the impugned order dated 18 April, 2013 cannot be entertained by us in view of Section 35G (i) of the Central Excise Act, 1944 as made applicable in terms of Section 83 of the Act. The appeal, if any would be before the Hon'ble Supreme Court in terms of Section 35L(1) (b) of the Central Excise Act, 1944 read with Section 83 of the Act. The Appeal is disposed of as not maintainable with liberty to the Revenue to approach the Hon'ble Apex Court, if so advised.
|