TMI Blog2011 (4) TMI 1094X X X X Extracts X X X X X X X X Extracts X X X X ..... vice tax, the same has to be paid when recoveries are made – Held that:- assessee also contended that the amounts declared in the income tax returns cannot be made basis for levying the service tax. Therefore, the question involved in this appeal is regarding the valuation as well as the liability to pay service tax on the mount shown in the income tax returns – in the case of M/s. Mangalore Refin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to consider the following substantial question of law : (a) Whether the CESTAT was right in setting aside the O-I-O No. 14/2005 dated 29-12-2005, on the ground that there is no suppression of facts and the demand is time-barred? (b) Whether the CESTAT is right in its interpretation of the decision in the case of M/s. Tempest Advertising (P) Ltd. [2007 (5) S.T.R. 312 (Tribunal)], whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for purposes of assessment , and the High Court has no jurisdiction to adjudicate the said issue, as held by this court in the case of Commissioner of Central Excise v. M/s. Mangalore Refineries and Petro Chemicals Limited, in CEA No. 6/2007 disposed off on 1-9-2010 [2011 (270) E.L.T. 49 (Kar.)]. The appeal lies to the Apex Court under Section 35L of the Central Excise Act, 1944, which alone has e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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