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The Commissioner of Central Excise Versus Customs, Excise and Service Tax Appellate Tribunal, M/s. CMS (India) Operations & Maintenance Company P. Ltd

2016 (6) TMI 876 - MADRAS HIGH COURT

Maintainability of appeal before High Court - Classification of taxable service - Section 65A(2)(b) of Finance Act, 1994 - composite services bearing the essential characters of taxable service of Maintenance and Repair, Business Auxillary Services, Management Consultancy, Consulting Engineering Services and C & F Agents - Held that:- While adverting to the contentious issues raised and answered and testing the same with reference to the statutory provisions, viz., 35-G and 35-L of the Central E .....

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tavaradan ORDER ( Judgment of the Court was made by S. Manikumar, J ) These Appeals have been filed against the order of the Customs, Excise and Service Tax Appellate Tribunal, Chennai, dated 21/5/2007. 2. The common substantial questions of law raised in these appeals are:- 1. Whether Tribunal, by recourse to the general meaning of the term Service and decisions rendered in the context of other legislations, is right in holding that the second respondent did not render composite services bearin .....

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sion of the Notification No.08/2005-ST dated 1/3/2005 amended by Notification No.19/2005-ST dated 1/3/2005, accordingly, exempting service tax on the Business Auxicillary Service of manufacture of goods on behalf of clients even for the Service Tax liable to be paid by the second respondent for the manufacture of electricity on behalf of ST-CMS for the period prior to 1/3/2005 3. Inviting the attention of this Court to the contentious issues and the findings recorded by the Statutory authorities .....

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of excise or to the value of goods for purposes of assessment. He also submitted that in a matter involving duty, relatable to classification, the order of Customs, Excise and Service Tax Appellate Tribunal, Madras, cannot be challenged in High Court and that the revenue has to file an appeal directly to the Hon'ble Supreme Court, under Section 35-L of the Central Excise Act, 1944. Thus, the learned counsel appearing for the second respondent raised a preliminary objection to the maintainabi .....

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