TaxTMI 
TaxTMI 
2015 (3) TMI 1325
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....t to his clients and in view of sub-section (2) of Section 35 of the Central Excise Act, 1944 the appeal against the order impugned would lie before the Apex Court and not this Court. 2. The Appellant was issued a show cause notice as to why the services rendered by it to Oil and Natural Gas Commission during the period of 1st May, 2008 to June 2010 should not be classified under sub-section (zzzzj) of Section 65(105) of the Finance Act, 1994 (hereinafter referred to as 'the said Act') which deals with service tax. The Commissioner passed an order on 27th February, 2012 holding that the services provided by the Appellant were covered under sub-section (zzzzj) of Section 65(105) of the said Act and imposed the duty and penalty as s....
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....termination of any question having a relation to the rate of duty shall include the determination of taxability or excisability of goods for the purpose of assessment." 6. It can thus be seen from sub-section (1) of Section 35-G that an appeal shall lie before this Court from every order passed in appeal by an appellate tribunal, when this Court is satisfied that the case involves a substantial question of law. The only exception that is carved out is when the order challenged before this Court amongst other things relates to determination of any question having relation to the rate of duty of excise or to the value of goods for the purposes of assessment. Perusal of sub-section (2) of Section 35-L would reveal that determination of any qu....
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....nue has approached this Court being aggrieved by the judgment and order passed by the learned Tribunal wherein the learned Tribunal held that the services rendered by the assessee therein do not fall under Section 65(25b) of the said Act. By an order of even date we have admitted the said appeal basically on the question of law as to whether the services rendered by the assessee would fall under sub-section (25b) of Section 65 of the said Act. It is further pertinent to note that in the said case though an appeal was originally filed before the Supreme Court of India, the Revenue itself withdrew the appeal seeking liberty to approach the appropriate forum. On the basis of that liberty, the appeal came to be filed before this Court with an a....