TMI Blog2015 (9) TMI 888X X X X Extracts X X X X X X X X Extracts X X X X ..... ce Tax Rules 1994 - Held that:- Section 83 of the Finance Act 1994, makes the provisions of Sections 35 G and 35 L of the CE Act ipso facto applicable in relation to service tax. Section 35 G concerns appeals to the High Court from orders of the CESTAT whereas Section 35 L deals with appeals to the Supreme Court from orders of the CESTAT. Section 35 L (b) provides that appeals from orders of CESTA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nue. - CEAC 4/2015, CEAC 5/2015 - - - Dated:- 14-7-2015 - Dr. S. Muralidhar and Mr. Vibhu Bakhru, JJ. For the Petitioner : Mr. Satish Kumar, Sr. Standing counsel For the Respondent : Mr. M.S. Syali, Senior 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment proceedings involving the Assessees was whether the export of services provided by them constituted service and was exigible to service tax under Section 73(1) read with Section 66 and 68 of the Finance Act, 1994 read with Rules 6 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) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 35 G concerns appeals to the High Court from orders of the CESTAT whereas Section 35 L deals with appeals to the Supreme Court from orders of the CESTAT. Section 35 L (b) provides that appeals from orders of CESTAT would lie directly to the Supreme 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 purp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as dismissed as withdrawn by the Supreme Court by its order dated 19th January 2015. 9. Following the decision in Ernst Young, sub-section (2) was inserted in Section 35 (L) of the CE Act by the Finance (No. 2) Act, 2014 to clarify that the determination of any question having a relation to the rate of duty shall include the determination of taxability or excisability of goods for the purpos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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