TMI Blog2020 (2) TMI 1071X X X X Extracts X X X X X X X X Extracts X X X X ..... HIGH COURT] and COMMISSIONER OF SERVICE TAX, DELHI VERSUS TRANSCORP INTERNATIONAL LTD. [ 2014 (11) TMI 932 - DELHI HIGH COURT] , relying on Section 83 of the Finance Act read with Sections 35G and 35L(2) of the Central Excise Act, 1944, that, where the lis pertains to chargeability of the activity, conducted by the assessee, to service tax, no appeal would be maintainable before this Court, and that the appeal would lie, instead, to the Supreme Court. This position, it has been noted in the said decisions, also stands clarified by Circular No. 334/15/2014-TRU, dated 10th July, 2014 of the Central Board of Excise and Customs. The present appeal is, clearly, not maintainable before this Court - Appeal dismissed as not maintainable. - SERTA 18/2019 - - - Dated:- 18-2-2020 - CHIEF JUSTICE MR. C. HARI SHANKAR J. Appellant Through: Mr. Amit Bansal, SSC with Mr. Aman Rewaria Ms. Vipasha Mishra, Advs. Respondent Through: Mr. Balbir Singh, Mr. Vijay Bahadur Singh, Sr. Advs. with Mr. Ruchir Bhatia, Ms. Madhura M.N. Mr. Gurumurthy, Advs. J U D G M E N T D.N. PATEL, CHIEF JUSTICE (ORAL) 1. This Appeal, preferred by the Principal Chief Commissioner, Good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tor General, DZU, DGCEI, New Delhi, proposing a demand of service tax of ₹ 1,55,10,433/-, for the period 1st October, 2004 to 9th December, 2005, along with interest and penalty. 7. The said Show Cause Notice was adjudicated, by the Commissioner, Service Tax, vide Order-in-Original dated 30th September, 2013, whereby the aforesaid proposed demand of service tax of ₹ 1,55,10,433/- was confirmed under Section 73(1) of the Finance Act, 1994 (hereinafter referred to as Finance Act ), along with interest under Section 75 and penalty under Sections 77 and 78 of the Finance Act. 8. The respondent appealed, against the said Order-in-Original dated 30th September, 2013, to the learned Tribunal. 9. Vide the impugned Final Order dated 27th November, 2018, the learned Tribunal held that (i) the agreement between the respondent and Sahara required the respondent to procure land from the land owners and transfer a part thereof to Sahara, after verifying the title of the land owners, (ii) Sahara paid the price of the land to the respondent, instead of paying it directly to the land owners, (iii) respondent was, therefore, essentially trading in land, which cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 35L of the Central Excise Act, 1944. 14. For ready reference, Section 83 of the Finance Act and Section 35G and Section 35L of the Central Excise Act, 1944 are reproduced thus: Section 83. Application of certain provisions of Act 1 of 1944. The provisions of the following sections of the Central Excise Act, 1944, as in force from time to time, shall apply, so far as may be, in relation to service tax as they apply in relation to a duty of excise: sub-section (2A) of section 5A, sub-section(2) of section 9A, 9AA, 9B, 9C, 9D, 9E, 11B, 11BB, 11C, 12, 12A, 12B, 12C, 12D, 12E, 14, 15, 15A, 15B, 31, 32, 32A to 32P (both inclusive), 33A, 34A, 35EE, 35F, 35FF to 35-O (both inclusive), 35Q, 35R, 36, 36A, 36B, 37A, 37B, 37C, 37D, 38A and 40. Section 35G. Appeal to High Court. (1) An appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal on or after the 1st day of July, 2003 (not being an order relating, among other things, to the determination of any question having a relation to the rate of duty of excise or to the value of goods for purposes of assessment), if the High Court is satisfied that the case involves ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e High Court and such point shall be decided according to the opinion of the majority of the Judges who have heard the case including those who first heard it. (9) Save as otherwise provided in this Act, the provisions of the Code of Civil Procedure, 1908 (5 of 1908), relating to appeals to the High Court shall, as far as may be, apply in the case of appeals under this Section. (Emphasis supplied) Section 35L. Appeal to the Supreme Court (1) An appeal shall lie to the Supreme Court from (a) any judgment of the High Court delivered (i) in an appeal made under section 35G; or (ii) on a reference made under section 35G by the Appellate Tribunal before the 1st day of July, 2003; (iii) on a reference made under section 35H, in any case which, on its own motion or on an oral application made by or on behalf of the party aggrieved, immediately after passing of the judgment, the High Court certifies to be a fit one for appeal to the Supreme Court; or (b) any order passed before the establishment of the National Tax Tribunal by the Appellate Tribunal relating, among other things, to the determination of any question having a relation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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