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2020 (2) TMI 630

..... f goods for the purposes of assessment? - Works contract service - service tax liability of the assessee for the period prior to 1st June, 2007 pre-dominantly and minimally for the period 1st June, 2007 till 30th September, 2007 - HELD THAT:- Sub- Section (2) of Section 35L (1b) of the Central Excise Act, 1944, clarifies that the determination of the above question shall include the determination of taxability or excisability 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 .....

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..... ty, learned senior advocate appearing for the respondent, submits that the question of law proposed to be raised by the appellant/revenue has a relationship with the rate of duty and valuation of goods. Under the applicable Section 35G of the Central Excise Act, 1944, the Supreme Court alone has jurisdiction to determine the same and that this Court has no jurisdiction, he submitted. Mr. Maity, learned advocate for the 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 re .....

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..... 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. This case involves the service tax liability of the assessee for the period prior to 1st June, 2007 pre-dominantly and minimally for the period 1st June, 2007 till 30th September, 2007. The assessee entered into separate 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 .....

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..... service tax under Erection, Commissioning and Installation Service after availing the benefit of Notification Nos. 19/2003-ST dated 21.08.2003 and Notification No. 1/2006-ST dated 01.03.2006, the same is required to be recomputed and any excess or short payment is required to be adjusted as per extant provisions under the Act/the Rules. So, 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 th .....

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