2016 (6) TMI 876

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....8 - -<br>Service Tax<br>S. Manikumar And D. Krishnakumar, JJ. For the Appellant : Mr. K. Mohana Murali For the Respondents : Mr. J. Shankar Ram, Mr. R. Venkatavaradan ORDER ( Judgment of the Court was made by S. Manikumar, J ) These Appeals have been filed against the order of the Customs, Excise and Service Tax Appellate Tribunal, Chennai, dated 21/5/2007. 2. The common substant....

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....e Notification No.08/2005-ST dated 1/3/2005 amended by Notification No.19/2005-ST dated 1/3/2005, accordingly, exempting service tax on the Business Auxicillary Service of manufacture of goods on behalf of clients even for the Service Tax liable to be paid by the second respondent for the manufacture of electricity on behalf of ST-CMS for the period prior to 1/3/2005" 3. Inviting the attention ....

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...., Madras, cannot be challenged in High Court and that the revenue has to file an appeal directly to the Hon&#39;ble Supreme Court, under Section 35-L of the Central Excise Act, 1944. Thus, the learned counsel appearing for the second respondent raised a preliminary objection to the maintainability of the instant appeals. 4. On the objections as to the maintainability of instant appeals, we have....

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....tisfied that the case involves a substantial question of law." 6. Section 35 L of the Central Excise Act, 1944, reads as follows:- "Appeal to Supreme Court (1) An appeal shall lie to the Supreme Court from (a) any judgment of the High Court delivered - (i). in an appeal made under Section 35-G; or (ii). On a reference made under Section 35-G by the Appellate ....