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2015 (9) TMI 889 - DELHI HIGH COURT

2015 (9) TMI 889 - DELHI HIGH COURT - 2015 (39) S.T.R. 980 (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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is appeal, under Section 35 G of the Central Excises Act, 1944 ( CE Act ) read with Section 83 of the Finance Act 1994, is directed against the impugned final order dated 15th May 2014 passed by the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) in Sales Tax Appeal No. 781 of 2012. 4. The question that arose for consideration in the assessment proceedings involving the Respondent Assessee was whether the export of services provided by the Respondent constituted a service and was .....

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o. 99 of 2014 was dismissed by this Court by order dated 18th November 2014 on the ground of maintainability. 6. A preliminary objection has been raised by the Respondent as regards the maintainability of the present appeal before this Court. Reliance is placed on the decision of this Court in Commissioner of Service Tax v. Ernst & Young Private Limited 2014 (34) STR 3 (Del) (hereafter Ernst & Young ). 7. Section 83 of the Finance Act 1994, makes the provisions of Sections 35 G and 35 L .....

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