2015 (9) TMI 889

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....athews, Mr. Sparsh Bhargava, Advocates. ORDER CM APPL No. 5536/2015 (for delay) 1. For the reasons stated therein, the delay of 83 days in filing the present petition is condoned. 2. The application is dismissed. CEAC 15/2015 & CM APPL No. 5535/2015 (for stay) 3. This appeal, under Section 35 G of the Central Excises Act, 1944 ('CE Act') read with Section 83 of the Finance Act 1994, is d....

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....al by the Commissioner of Service Tax against the said decision being CEAC No. 99 of 2014 was dismissed by this Court by order dated 18th November 2014 on the ground of maintainability. 6. A preliminary objection has been raised by the Respondent as regards the maintainability of the present appeal before this Court. Reliance is placed on the decision of this Court in Commissioner of Service Tax ....

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....ar service. It was held that "The words 'rate of tax' in relation to rate of tax would include the question whether or not the activity is exigible to tax under a particular or specific provision." Accordingly, it was held that an appeal under Section 35-G of the CE Act against the order of the CESTAT on the question of exigibility of a service to tax was not maintainable before this Court....