2011 (4) TMI 1234

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... aggrieved by the order of the Tribunal which held that assessees are liable to pay service tax for the services rendered by them with effect from June 16, 2005. The assessees are in the business of undertaking "turnkey projects" involving designing, supply, installation and commissioning of fire safety and protection systems and building access/management systems. According to them, the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... benefit of Notification No. 19/2003-ST dated August 21, 2003 even though the assessees claimed benefit of exemption under Notification No. 12/2003-ST dated March 1, 2003. The request of the assessees had been rejected on the ground that if the benefit of exemption under Notification No. 19 of 2003 is availed, the above notification then benefit under Notification No. 12/2003-ST dated March 1, 200 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ls 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, as held by this court in the case of Commissioner of Central Excise v. Mangalore R .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X