TMI Blog2011 (4) TMI 581X X X X Extracts X X X X X X X X Extracts X X X X ..... f service - held that the assessee is in India and the service receiver who hands over the consignment is also in India and therefore it does not constitute export of service and therefore he confirmed the demand of Rs. 17,89,752/- and also held that the assessee is liable to pay interest and penalty - The said provision makes it clear that an appeal shall lie to the High Court from every order no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able for payment of service tax. The assessee is providing taxable service under the category of Courier Agency . International consignments during the period from 15-3-2005 to 15-6-2005 were exempted under Rule 4 of Export of Services Rules, 2005. The assessee is not liable to pay service tax under Rule 4 of the Export Rules, 2005. However, the Commissioner held that the assessee is in India and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (a) Whether under the facts and circumstances of the case the Tribunal is right in holding that the service rendered by the respondent is outside India? (b) Whether under the facts and circumstances of the case, the Tribunal is right in holding that the respondent are not liable to pay Service Tax on the ground that service is not rendered within India but outside? (c) Whether under t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the value of goods for the purpose of assessment. This case falls squarely within the phrase determination of any question relating to rate of service tax and it is the Apex Court alone which has exclusive jurisdiction to decide the said question under Section 35-L of the Act. In that view of the matter, this appeal is not maintainable. This appeal is rejected and liberty is reserved to the rev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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