2020 (7) TMI 531

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....>Service Tax<br>HONOURABLE THE CHIEF JUSTICE MR. VIKRAM NATH and HONOURABLE MR. JUSTICE J.B.PARDIWALA Appearance: MR ANKIT SHAH(6371) for the Applicant(s) No. 1 for the Respondent(s) No. 1 COMMON ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1. As the Tax Appeal No.2332 of 2010 has already been admitted on two substantial questions of law vide order dated 19th January, ....

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.... equipment's" as not civil work was undertaken and was therefore, not exigible to service tax prior to 1.5.2006 under Section 65(39a) of the Finance Act, 2004? 2. Whether in the facts and circumstances of the case, the Tribunal has committed substantial error of law in holding that the activity undertaken by the respondent is covered under section 2(f) of the Central Excise Act as manufac....

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....ppeal No.2332 of 2010. Let both the appeals be listed on 20.07.2020. On the next date of hearing, Mr. Ankit Shah, learned counsel for the appellant may come prepared with the merits of the matters." 5. Today when the matters are taken up for final hearing, Mr. Ankit Shah, the learned Standing Counsel appearing for the Excise Department pointed out that in fact, both the appeal....

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....fies to be a fit one for appeal to the Supreme Court; or (b) any order passed before the establishment of the National Tax Tribunal by the Appellate Tribunal 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. (2) For the purposes of this Chapter, the determination ....