2014 (11) TMI 932

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....Vijay Chandra, Advocates. For the Respondent : Nemo. ORDER Sanjiv Khanna, J. (Oral): The Commissioner of Service Tax has filed the present appeal under Section 83 of the Finance Act, 1994 read with Section 35G of the Central Excise Act, 1944 against order dated 27th February, 2014 passed in appeal No.ST/206/2010 by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT, for short). ....

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....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, notifications or exemptions, is amenable to challenge under Section 83 of....

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.... having relation to rate of duty would include determination of taxability or levy of tax on a particular service even prior to the amendment by the Finance Act (No.2), 2014. Further, the determination of the question/issue in the order-in-original would decide the appellate forum under Section 35L or 35G of the Central Excise Act, 1944, as any other interpretation would lead to incongruous or una....

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....s Rule, 2005. In other words, it was held that the respondent assessee could be subjected to payment of service tax on account of the services rendered which were held not to be an export. The respondent, however, succeeded before the CESTAT, which by the impugned order dated 27th February, 2014 inter alia held that the services rendered by the respondent-assessee were not taxable being in the nat....