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TMI Blog2024 (12) TMI 1456X X X X Extracts X X X X X X X X Extracts X X X X ..... 014. 3. The case of the Respondent-Assessee was that it had developed projects at Ludhiana and Gurugram. Show Cause Notice dated 14th October, 2014 was issued by the Director General of Central Excise Intelligence raising a demand of service tax on the premise that the services provided by the Respondent-Assessee would constitute 'commercial or industrial construction service' as defined under Section 65 (25b) of the Finance Act, 1994 which is made taxable under Section 65 (105) of the said Finance Act. 4. This was disputed by the Respondent on the ground that the collaboration agreement was not for commercial or industrial construction service and these were composite work contracts involving transfer of goods and services. Thus, the services would qualify as 'works contract' in terms of the judgment of the Supreme Court in Commissioner of Central Excise versus Larsen and Toubro Ltd, 2015 (39) S.T.R. 913 (S.C.). 5. This stand of the Respondent was accepted by the CESTAT. Ld. Counsel for the Respondent challenges the maintainability of the present appeal before this Court on the ground that it involves an issue of taxability and such an appeal ought to be preferred before the Su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der relates to, among other things, the determination of any question having a relation to the rate of duty or to the valuation of the taxable service. It has nothing to do with the issues sought to be raised in the appeal but it has everything to do with the nature of the order passed by the CESTAT. It may be very well for the appellant to say that it is only raising an issue pertaining to limitation but the provision does not speak about the issues raised in the appeal, on the other hand, it speaks about the nature of the order passed by the Tribunal. If the order passed by the Tribunal which is impugned before the High Court relates to the determination of value of the taxable service, then an appeal from such an order would not lie to the High Court. 4. However, we feel that although those decisions do support the contention of the learned counsel for the respondent, the approach that we have taken is a more direct. We reiterate, it is not the content of the appeal that is determinative of whether the appeal would be maintainable before the High Court or not but rather the nature of the order which is impugned in the appeal which determines the issue." 12. Further, Division ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion 'determination of any question having a relation to the rate of duty or to the value of goods for the purposes of assessment and the Explanation thereto provides a definition of it 'for the purposes of this sub-section'. The Explanation says that the expression includes the determination of a question relating to the rate of duty; to the valuation 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 fall within the meaning of the said expression. A dispute as to the classification of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It may be very well for the appellant to say that it is only raising an issue pertaining to limitation but the provision does not speak about the issues raised in the appeal, on the other hand, it speaks about the nature of the order passed by the Tribunal. If the order passed by the Tribunal which is impugned before the High Court relates to the determination of value of the taxable service, then an appeal from such an order would not lie to the High Court. The learned counsel for the respondent had referred to the following decisions :- (1) Commissioner of C. Excise, Chandigarh. Punjab Recorders Ltd. - 2004 (165) E.L.T. 34 (P & H); (2) Sterlite Optical Technologies Ltd. v. Commissioner of C. Ex., Aurangabad - 2007 (213) E.L.T. 658(Bom.); (3) Commissioner of Customs, Chennai v. Ashu Exports - 2009 (240) E.L.T. 333(Mad.). 4. However, we feel that although those decisions do support the contention of the learned counsel for the respondent, the approach that we have taken is a more direct. We reiterate, it is not the content of the appeal that is determinative of whether the appeal would be maintainable before the High Court or not but rather the nature of the order 5. In t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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