2018 (9) TMI 665

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....ent in CEXA No. 73 of 2017. PC:- 1. These three Appeals under Section 83 of the Finance Act, 1994 (the Act) read with 35G of the Central Excise Act, 1944 takes exception to the common order dated 18th April, 2013 passed by the Customs, Excise Service Tax Appellate Tribunal (Tribunal). 2. The Revenue has urged the following identical questions of law in all these appeals for our consideration. "(a) Whether the Tribunal is correct in holding that the supply of electricity by the Respondent herein to their tenants / clients amounts to "sale of goods" and "not supply of service"? "(b) Whether the supply of electricity by the Respondent herein to their tenants / clients is an essential and integral part of the service namely "Renting of Imm....

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....(I) (b) of the Central Excise Act, 1944 which is made applicable to the Act by virtue of Section 83 thereof. We pointed out to him Section 35 G (1) of the Act excludes the jurisdiction of this Court to appeals from order of the Tribunal relating to valuation. Section 35L (I) (b) of the Central Excise Act, 1944 bestow jurisdiction to the Hon'ble Supreme Court in respect of such orders. 5. In response Mr. Bangur states that so far as question No.1 is concerned, the issue whether it is sale of goods or supply of services is a question which touches taxability of the consideration received for supply of electricity. In support he relies upon the decision of this Court in Global Vectra Helicorp Ltd. Vs. C.S.T., Mumbai CEA No. 66 of 2014 dec....

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....tions raised by the Revenue whether the sale of goods would amount to supply of service for purpose of valuation is an issue which directly relates to valuation of goods. It is relevant to note that the Central Government had issued a Notification No. 12/03 ST dated 20th June, 2003 exempting supply of good from service tax. This prima facie would suggest that otherwise the value of goods supplied by a service provider may be included in the valuation of the services, in the absence of the Notification. However, these are all issues relating to valuation and not within the jurisdiction of this Court. 8. The decision in the case of Global Vectra Helicop Ltd. (Supra) relied upon by Mr. Bangur would have no application to the present facts. In....

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....ision of the Apex Court in Navin Chemicals (Supra) this Court in Greatship (India) Ltd. (Supra) observed as under:-   "16. Perusal of paragraph 11 would reveal that the Apex Court has carved our the following categories of cases, to which the legislature has gives special treatment:- (i) determination of a question relating to a rule of duty; (ii) determination of a question relating to the valuation of goods for purposes of assessment; (iii) determination of a question relating to classification of goods under the taxibility and whether or not they are covered by an exemption notification; (iv) whether the value of goods for purposes of assessment should be enhanced or reduced having regard to certain matters that the said Act pr....