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2020 (2) TMI 630

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..... of the goods. The above section provides that if the issue in appeal relates to any of the above matters then the appeal lies to the Supreme Court. Mr. Chakraborty, learned senior advocate for the respondent, submitted that this court had no jurisdiction, as the above questions were involved. The entire issue which is before us in the appeal by the revenue is whether the service rendered by the assessee during the material period was a works contract and exempt from service tax or erection, commissioning and installation service. Furthermore, whether during the material period the assessee was exigible to service tax for the service rendered - From the above analysis it is absolutely clear that the above issue has a direct relation to the .....

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..... e appellant, argues that no such question is involved. In those circumstances, we admit the appeal to be heard on the question of jurisdiction of this Court, as a preliminary issue and only if that objection fails, on the questions suggested in paragraph 24(i) and (iii), of the petition which are as follows :- i) Whether the respondent is required to pay service tax on gross amount charged to avail the benefits of the Notification dated 19/2003-ST dated 21.08.2003 and Notification NO. 1/2006-ST dated 01.03.2006 ? ii) Whether the works contract in between 2002 to 2006 executed by and between the respondent and their clients in two phases one for supply of plant, machinery and equipments and other for works and services can the said two agree .....

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..... te agreements with their clients Northern Coalfields Limited, Southern Coalfields Limited and Heavy Corporation Limited for supply of plant, machinery, equipments and to perform works contract by providing the services of erection, installation, commissioning etc. According to the assessee, the service rendered at all material times was works contract service and not exigible to service tax. Mr. Maity, learned advocate for the revenue submits that the assessee availed of the benefit of two notifications being Notification No.19/2003-ST dated 21.08.2003 and Notification No. 1/2006-ST dated 1st March, 2006, to avail of exemption of Duty on supply erection, commissioning etc. of plant, machinery and so on. While taking the benefit of these not .....

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..... he service rendered by the assessee during the material period was a works contract and exempt from service tax or erection, commissioning and installation service. Furthermore, whether during the material period the assessee was exigible to service tax for the service rendered. From the above analysis it is absolutely clear that the above issue has a direct relation to the rate of duty or to the value of goods. In those circumstances, we hold that this court has no jurisdiction under Section 35G of the Excise Act, 1944 to entertain, try and determine the appeal. Accordingly, this appeal (CEXA No. 29 of 2019) is dismissed on the point of maintainability. It is made clear that we have not gone into the merits of the dispute like classificati .....

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