TMI Blog2014 (11) TMI 1001X X X X Extracts X X X X X X X X Extracts X X X X ..... - As the issue/question in these appeals relates to levy or exigibility to service tax, the present appeals would not be maintainable before the High Court. Accordingly, we are not inclined to issue notice on the applications for condonation of delay and the appeals are directed to be returned. - Appeal disposed of. - CEAC 99/2014 and CM Nos. 18857-58/2014 And CEAC 101/2014 and CM Nos. 18859-60/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tes to chargeability of service tax on the said service. As per the ratio in Commissioner of Service Tax Vs. Ernst and Young Pvt. Ltd., 2014 (34) S.T.R. 3 (Delhi), the present appeals would not be maintainable as any question having relation to rate of duty would include determination as to levy of tax on a particular service. Appeal in such cases under Section 35L of the Central Excise Act, 1944 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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