2019 (6) TMI 1141

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.....: 1. This appeal under Section 83 of the Finance Act, 1994 read with Section 35G of the Central Excise Act, 1944 takes exception to the order dated 18th August 2015 passed by the Customs Excise and Service Tax Appellate Tribunal (Tribunal). 2. The Revenue urged the following questions of law for our consideration: "Q.1 Whether the CESTAT was right in holding that Masters and Postgr....

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....cation No. 9/2003-ST, dated 20.06.2003 and Notification No. 24/2004-ST, dated 10.09.2004. Thus, the issue which arises in this appeal is one relating to the rate of duty, as if the above Notification apply then exemption from service tax is available to the respondent. 4. In view of Section 83 of the Finance Act, 1994 read with Section 35G of the Central Excise Act, 1944 an appeal relating to d....