2018 (2) TMI 1613

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....: (By Sri. H.R. Kambiyavar, Adv., Smt. Patri Shashikala, Adv.) S. SUJATHA J., JUDGMENT This appeal is filed by the revenue under Section 35G of the Central Excise Act, 1944 (for short the 'Act') challenging the order of the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore (for short the 'Tribunal') in misc. order No.20262/2016, whereby the Tribunal has dism....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eliance on the Division Bench judgment of this Court in the case of Commissioner of Service Tax Vs. M/s. Scott Wilson Kirkpatrick (India) Private Limited in CEA No.55/2007 (DD 21st April 2011) to contend that the appeal preferred under Section 35G of the Act is not maintainable before this Court. 4. Learned counsel, Sri. S.N. Rajendra appearing for the appellant relying upon the instructions in....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Act:- (a) Dispute relating to the service tax payable on any service/taxable service. (b) The value of the taxable service for the purposes of assessment. (c) A dispute as to the classification of services. xxxxx" This judgment has been confirmed by the Hon'ble Apex Court in Civil Appeal No.5617/2015 (DD 03.03.2017) whereby the appeal filed by the revenue is dismissed. 7. In vie....