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TMI Blog2023 (12) TMI 902X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr. Naveen Bindal, Advocate. G.S. SANDHAWALIA, J. (ORAL) Refiling Applications Applications for condonation of delay of 47-623 days in refiling the appeals are allowed, subject to all just exceptions. Delay of 47-623 days in refiling the appeals is condoned. CMs stand disposed of. Main Cases 1. The present judgment shall dispose of 5 appeals. i.e. STA Nos. 13 and 6 of 2021, STA No. 17 of 2019, STA No. 2 of 2022 and STA No. 2 of 2023. STA-17-2019, STA-2-2022 and STA-2-2023. The last four arise out of consequential order passed on an earlier occasion in STA-13-2021 on 27.02.2018 by the Tribunal while relying upon its earlier order. We have called for the said appeal i.e. STA-13-2021 which is pending for 22.02.2024 and with the cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rdingly, a finding was recorded after going through the agreement that the assessee was providing services to their clients and facilitating them for providing services and had no direct nexus with the customers of their client and no where had facilitated or arranged for the services provided to their client by third party. They had themselves provided services to their client as the main service provider on principal to principal basis and, therefore, the activity undertaken by the appellant did not qualify as defined in Rule 2(f) of Place of Provision of Services Rules, 2012 (in short 'the 2012 Rules'). In such circumstances, the assessee was held not liable to pay service tax and, therefore, the demand against it was held to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 to the rate of duty of excise or to the value of goods for purposes of assessment. [(2) For the purposes of this Chapter, the determination of any question having a relation to the rat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... states that an appeal shall lie before the Supreme Court against any order passed by CESTAT relating to among other things, determination of any question having a relation to rate of duty/tax or value of goods/services for the purpose of assessment. Subsection (2) to Section 35L inserted by Finance (No. 2) Act of 2014 with effect from 6th August, 2014 states that for the purpose of the said Chapter, determination of any question having a relation to rate of duty/tax shall include determination of taxability or exigibility of goods to tax. In the case of service tax adjudication, it means that the question/issue of chargeability of service to tax under the Finance Act, 1994 read with the relevant provisions, notification or exemptions, is am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . In the present case, the order in original dated 26th May, 2010 dismissed the claim for refund of Rs. 15,49,103/- filed by the respondent assessee on the ground that the services rendered were covered under the benefit of Export of Services Rule, 2005. In other words, the respondent assessee had submitted that the services rendered could not have been subjected to payment of service tax, as they were in the nature of exports. The order-in-original rejected the said claim. The respondent assessee succeeded before the Commissioner of Central Excise (Appeals) by order dated 22nd June, 2011, who held that the services rendered by the respondent-assessee were not taxable being in the nature of export services. The said finding relating to levy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions. In these circumstances, we do not think that the appeal is maintainable before the High Court and the same is accordingly directed to be returned. The appellant, if aggrieved and wants, can take appropriate steps as per law. 7. The appeal is belated and an application for condonation of delay has been filed. However, as we have held that the appeal is not maintainable under Section 83 of the Finance Act, 1994 read with Section 35G of the Central Excise Act, 1944, we are not issuing notice on the application and examining the contents/merits." 7. It has also been brought to our notice that similar views have also been taken by another Division Bench of the High Court of Delhi in Commissioner of Service Tax vs. GECAS Services Indi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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