2010 (9) TMI 333

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....i Bipin Garg, Advocate, for the Appellant. Shri S.R. Meena, DR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. 2. Initially on 30-8-2010 and then again on 1-9-2010, the learned Advocate Shri Bipin Garg appearing for the Appellants argued that this is a matter to be dealt with by the Hon'ble Single Member Bench and it should be ordered to ....

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....ourt. 4. The Delhi High Court in the case of Commissioner of Service Tax v. Delhi Gymkhana Club Ltd. reported in 2009 (16) S.T.R. 129 (Delhi) in its order dated 28-8-2009 has held that issue involving service tax liability and rate of service tax for demand purpose involved in a case cannot be appealed to the Hon'ble High Court but directly to the Hon'ble Supreme Court. Recently in the cas....

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....ppeals relate to transport of raw material from the Nepal Border to the factory of the appellants in Rajasthan. The transporter is located inBihar. The appellants are claiming that since the transporter has been engaged by the raw material supplier inNepal, no service tax is payable by the appellants. We find that even though the payment to the transporter is made by the supplier initially, the sa....