2011 (4) TMI 538

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....ar, Advocate, for the Respondent. [Judgment per : N. Kumar, J.]. - This appeal is filed by the revenue challenging the order passed by the CESTAT [2007 (7) S.T.R. 142 (Tri. - Bang.)] holding that the courier service rendered by the assessees during the period from 15-3-2005 to 15-6-2005 is not liable for payment of service tax. The assessee is providing taxable service under the category of ....

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....to have been derived outside India and therefore the assessee will not be liable for payment of service tax and accordingly the order of the Commissioner was set aside. Aggrieved by the same, the revenue is in appeal. 3. This appeal was admitted to consider the following substantial question of law :- "(a)  Whether under the facts and circumstances of the case the Tribunal is right....

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.... service provided by the assessee constitutes export of service? 4. This appeal is filed against the order under Section 35-G. The said provision makes it clear that an appeal shall lie to the High Court from every order not being an order, relating to among other things, to the determination of any question having a relation to the rate of duty on excise or to the value of goods for the p....