9911796707
TMI Blog2022 (12) TMI 1190X X X X Extracts X X X X X X X X Extracts X X X X ..... Service Tax Appellate Tribunal, Mumbai (CESTAT), whereby the appeal preferred by the appellant was allowed. 2. The respondent is a manufacturer as well as service provider for the services of business auxiliary service, erection commissioning and installation service, renting of immovable property service and transport of goods by road service. 3. Pursuant to the order in original the respondent was held liable for service tax amounting to Rs. 2,74,35,654/- by invoking extended period of time in the category of erection commissioning and installation services instead of construction of complex service. Aggrieved by the same, the respondent filed an appeal before the CESTAT which was allowed. Aggrieved by the said order, the Commissioner o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -(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 the purposes of assessment), if the High Court is satisfied that the case involves a substantial question of law. 35L. (1) Appeal to Supreme Court.-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, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of goods for purposes of assessment; to the classification of goods under the Tariff and whether or not they are covered by an exemption notification; and whether the value of goods for purposes of assessment should be enhanced or reduced having regard to certain matters that the said Act provides for. Although this Explanation expressly confines the definition of the said expression to sub-section (5) of Section 129D, it is proper that the said expression used in the other parts of the said Act should be interpreted similarly. The statutory definition accords with the meaning we have given to the said expression above. Questions relating to the rate of duty and to the value of goods for purposes of assessment are questions that squarely f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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