TMI Blog2011 (4) TMI 491X X X X Extracts X X X X X X X X Extracts X X X X ..... on No. 59/1998-S.T. - The said question falls squarely within the exception carved out in Section 35G, 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’, and the High Court has no jurisdiction to adjudicate the said issue - Appeals are rejected - 47 of 2008 , 34-35 & 48- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that the dispute between the parties is whether the assessees offered their services in their professional capacity of practicing chartered accountants and if the services offered amounted to professional services of accounting liable to attract service tax in terms of Notification No. 59/1998-S.T. The lower authorities have held that the relationship between the assessee and M/s. MESCOM is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tegory of services provided by a practicing chartered accountant. Therefore, the first appellate authority set aside the order confirming the liability of service tax and other consequential liabilities under the classification of services of practicing chartered accountant for services of ledger maintenance rendered to M/s. MESCOM in terms of the contract. It is that order which was appealed befo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... employees were covered under the various labour legislations such as Contract Labour (Regulation and Abolition) Act, 1970 and Minimum Wages Act. Therefore, it held the order passed by the Commissioner (Appeals) is correct and do not call for any interference. 3. Therefore, the question that arise for consideration in these appeals is, Whether the impugned activity constitutes service and liab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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