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2020 (2) TMI 1071
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....e Act, 1944, assails Final Order, dated 27th November, 2018, passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi (hereinafter referred to as "the learned Tribunal"), in Appeal No. ST/50103/2014. 2. Inasmuch as, in our view, the appeal is not maintainable before this Court, we may merely advert, briefly, to the facts. 3. The respondent is engaged in the business of real estate. A Memorandum of Understanding was entered into, between the respondent and M/s. Sahara India Commercial Corporation Ltd. (hereinafter referred to as "Sahara"), for acquiring three parcels of land. As per the said MOU, Sahara was to acquire the land, including the cost and development expenses, and the respondent was required to i) ....
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....ate Agent" service, a Show Cause Notice was issued to the respondent on 22nd April, 2010 by the Additional Director General, DZU, DGCEI, New Delhi, proposing a demand of service tax of Rs. 1,55,10,433/-, for the period 1st October, 2004 to 9th December, 2005, along with interest and penalty. 7. The said Show Cause Notice was adjudicated, by the Commissioner, Service Tax, vide Order-in-Original dated 30th September, 2013, whereby the aforesaid proposed demand of service tax of Rs. 1,55,10,433/- was confirmed under Section 73(1) of the Finance Act, 1994 (hereinafter referred to as "Finance Act"), along with interest under Section 75 and penalty under Sections 77 and 78 of the Finance Act. 8. The respondent appealed, against the said Ord....
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....following conclusions, in paras 19 and 20 of the impugned Final Order: "19. That the learned Commissioner have erred in assuming that there is service provided by the appellant to Sahara India, by treating the MOU between the Commissioner that since the land cost is capable of being known, in the facts of the present case, the profit, if any, amounts to being the consideration for service, is completely erroneous. It have also been held in the said decision that when the Finance Act levies service tax, it only levy service tax on those activities which are for providing services simplicitor and it does not provide for levy of service tax on an indivisible transaction. 20. It is further submitted that if the contention of t....
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....7B, 37C, 37D, 38A and 40." "Section 35G. Appeal to High Court. - (1) An appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal on or after the 1st day of July, 2003 (not being an order relating, among other things, to the determination of any question having a relation to the rate of duty of excise or to the value of goods for purposes of assessment), if the High Court is satisfied that the case involves a substantial question of law. (2) The Commissioner of Central Excise or the other party aggrieved by any order passed by the Appellate Tribunal may file an appeal to the High Court and such appeal under this sub-section shall be - (a) filed within one hundred and e....
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.... (a) has not been determined by the Appellate Tribunal; or (b) has been wrongly determined by the Appellate Tribunal, by reason of a decision on such question of law as is referred to in sub-section (1). (7) When an appeal has been filed before the High Court, it shall be heard by a bench of not less than two Judges of the High Court, and shall be decided in accordance with the opinion of such Judges or of the majority, if any, of such Judges. (8) Where there is no such majority, the Judges shall state the point of law upon which they differ and the case shall, then, be heard upon that point only by one or more of the other Judges of the High Court and such point shall be decided according to the opinion of the m....
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....ds authoritatively held by this Court, in catena of pronouncements, including Commissioner of Service Tax v. Gecas Services India Pvt. Ltd. 2015 (39) STR 980 (Del), Commissioner of Service Tax, New Delhi v. Menon Associates 2017 (49) STR 284 (Del), Commissioner of Service Tax v. Amadeus India Pvt. Ltd. 2015 (39) STR 973 (Del) and Commissioner of Service Tax, Delhi v. Transcorp International Ltd. 2016 (41) STR 822 (Del), relying on Section 83 of the Finance Act read with Sections 35G and 35L(2) of the Central Excise Act, 1944, that, where the lis pertains to chargeability of the activity, conducted by the assessee, to service tax, no appeal would be maintainable before this Court, and that the appeal would lie, instead, to the Supreme Court.....