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2015 (9) TMI 888 - DELHI HIGH COURT

2015 (9) TMI 888 - DELHI HIGH COURT - 2015 (39) S.T.R. 973 (Del.) - Maintainability of appeal - Held that:- Whether the export of services provided by the Respondent constituted a ‘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 - 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 t .....

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at 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 tax would include the question whether or not the activity is exigible to tax under a particular or specific provision.” Accordingly, it was held that an appeal under Section 35-G of the CE Act against the order of the CESTAT on the question of exigibility of a service to tax was not maintainable before this Court .....

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the delay in filing the present petitions is condoned. 2. The applications are disposed of. CEAC No. 4/2015 & CM APPL No. 618/2015 (for stay) CEAC No. 5/2015 & CM APPL No. 983/2015 (for stay) 3. CEAC No. 4 of 2005 is directed against the impugned order dated 3rd June 2014 passed by the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) in Assessee s Appeal No. ST/824/2010 & Revenue s Appeal No. ST/934/2010. 4. CEAC No. 5 of 2005 is directed against the impugned order dat .....

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ed 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, was dismissed by this Court by order dated 18th November 2014 on the ground of maintainability. 7. A preliminary objection has been raised by the Respondents as regards the maint .....

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