2013 (4) TMI 376

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.... 1.1 This is an appeal against the order dated 15.5.2012 passed by the Customs, Excise and Service Tax Appellate Tribunal in service tax appeal no. 655/2008. This appeal has been preferred by invoking the provisions of Section 35G of the Central Excise Act, 1944 read with Section 83 and the Finance Act, 1994. Learned counsel appearing on behalf of the respondent/assessee has taken a preliminary objection to the maintainability of this appeal. According to the learned counsel for the respondent, an appeal such as the one filed by the appellant herein is not maintainable before this Court in view of the clear provisions of Section 35G of the Central Excise Act, 1944 which have been made applicable in respect of matters pertaining to service t....

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....ection 35L which deals with appeals to the Supreme Court. The said provision reads as under: - "35L. An appeal shall lie to the Supreme Court from- (a) any judgment of the High Court delivered on a reference made under section 35G or 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 the passing of the judgment, the High Court certifies to be a fit one for appeal to the Supreme Court; or (b) any order passed 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." 3. On a plain reading of Section 35G of the ....

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....e nature of the order which is impugned in the appeal which determines the issue. 5. In the present case, we find that the impugned order deals not only with the question of limitation but also with the question of valuation. It so happens that in the present case, the issue with regard to the valuation of the taxable services was decided in favour of the revenue but, because the extended period of limitation was not invokable, as per the Tribunal, the respondent-assessee did not prefer any appeal against the said order. But, the order which is impugned before us deals with both the issues, that is, the issue of valuation of taxable services as also the issue of limitation. The mere fact that the appellant is only aggrieved by the decisi....