2018 (2) TMI 1613

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..... 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 dismissed the misc. application filed by the re....

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....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 F.No.390/Misc./163/2010-JC dated 17.12.2015 subm....

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....e 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 view of the aforesaid judgment, we are of the considered opinion ....