2020 (2) TMI 630

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....rtment to register the appeal immediately. The application for condonation of delay (GA 794 of 2019) is allowed. Re : CEXA 29 of 2019 with GA 795 of 2019:- Having heard learned counsel for the parties, it appears that a substantial question has arisen as to whether this appeal relates directly or indirectly to the rate of service tax and valuation of goods. Mr. Chakraborty, learned senior advocate appearing for the respondent, submits that the question of law proposed to be raised by the appellant/revenue has a relationship with the rate of duty and valuation of goods. Under the applicable Section 35G of the Central Excise Act, 1944, the Supreme Court alone has jurisdiction to determine the same and that this Court has no ....

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....t matter of this appeal involved `determination of any question having a relation to the rate of duty of excise or to the value of goods for the purposes of assessment'. This is provided in Section 35L (1b) of the Central Excise Act, 1944. Sub- Section (2) clarifies that the determination of the above question shall include the determination of taxability or excisability of the goods. The above section provides that if the issue in appeal relates to any of the above matters then the appeal lies to the Supreme Court. Mr. Chakraborty, learned senior advocate for the respondent, submitted that this court had no jurisdiction, as the above questions were involved. This case involves the service tax liability of the assessee for the period ....

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.... The tribunal by the impugned order dated 17th July, 2008 disposed of the appeal holding as follows: "Accordingly, we hold that the contract covered by the second agreement is appropriately classifiable under the Works Contract Service under the Finance Act, 1994 and not under the Erection, Commissioning and Installation Service, and therefore not chargeable to service tax prior to 01.06.2007. However, for the period starting from 01.06.2007 to 30.09.2007, the appellant has paid the service tax under Erection, Commissioning and Installation Service after availing the benefit of Notification Nos. 19/2003-ST dated 21.08.2003 and Notification No. 1/2006-ST dated 01.03.2006, the same is required to be recomputed and any excess or sho....