TMI Blog2015 (7) TMI 747X X X X Extracts X X X X X X X X Extracts X X X X ..... ification, therefore is matter should lie before Apex Court - Appeal not maintainable - Decided against Revenue. - CSTA No. 21 of 2009 with CSTA No. 20 of 2009 - - - Dated:- 30-10-2014 - N. Kumar and B. Manohar, JJ. ORDER As common questions of law are involved in both these appeals, they are taken up for consideration together. 2. The substantial questions of law that arise for con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alue of gold/silver/platinum which should be equivalent to the total outflow of foreign exchange on account of gold/silver/platinum content in the export product plus admissible wastage? 3. The argument is, payment of service tax was prior to the issue of the notification and therefore, the assessee is not entitled to the benefit of the notification. Therefore, the question for consideration is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s required to be increased or decreased? (f) The question of whether any services are taxable services or not? (g) Whether an activity is a service rendering activity or not, so as to attract levy of service tax? (h) Whether a particular service falls within which heading, sub-heading of Section 65(105) of the [Finance] Act, 1994 which defines taxable service . 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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