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TMI Blog2015 (9) TMI 888X X X X Extracts X X X X X X X X Extracts X X X X ..... or Advocate with Mr. Mayank Nagi, Ms. Bhawna Bakshi and Mr. Chanakya Sharma, Advocates, Mr. M.P. Devnath with Mr. Vivek Sharma, Advocates. ORDER CM APPL No. 620/2015 (for delay in CEAC 4/2015) CM APPL No. 985/2015 (for delay in CEAC 5/2015) 1. For the reasons stated therein, the delay in filing the present petitions is condoned. 2. The applications are disposed of. CEAC No. 4/2015 & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Service Tax Rules 1994? 6. In the impugned order, the CESTAT has followed the decision of its Larger Bench in GAP International Sourcing (India) Pvt. Ltd. v. Commissioner of Service Tax, Delhi 2015 (37) STR 757 (Tri-Del) and decided the question in the negative and in favour of the Assessee. The appeal by the Commissioner of Service Tax against the said decision, being CEAC No. 99 of 2014 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... preme Court where it involves the "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." In Ernst & Young this Court held that any question having relation to a rate of duty would include a determination as levy of tax on a particular service. It was held that "The words 'rate of tax' in relation to rate of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mination of any question having a relation to the rate of duty shall include the determination of taxability or excisability of goods for the purpose of assessment." A Circular was also issued on 10th July2014 by the Tax Research Unit, Department of Revenue, Ministry of Finance, Government of India, New Delhi clarifying the position. 10. Therefore, these appeals are dismissed as not maintainable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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