2015 (7) TMI 747

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....substantial questions of law that arise for consideration in these appeals are as under :- 1.        Whether the respondents had fulfilled the terms and conditions of the Notification No. 93/2004-Cus., dated 10-9-2004 and discharged export obligation as specified in Condition No. (v) of the Notification? 2.        Whether the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ssue of the notification and therefore, the assessee is not entitled to the benefit of the notification. Therefore, the question for consideration is, whether the notification is prospective or retrospective? Therefore the question involved is, interpretation of the notification. This Court in the case of Commr. of S.T., Bangalore v. Scott Wilson Kirkpatrick (I) Pvt. Ltd. reported in 2011 (23) S.T....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....bsp;  The question of whether any services are taxable services or not? (g)        Whether an activity is a service rendering activity or not, so as to attract levy of service tax? (h)        Whether a particular service falls within which heading, sub-heading of Section 65(105) of the [Finance] Act, 1994 which defines "t....