2021 (12) TMI 1103

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....Vikram A. Huilgol, Advocate (Physical Hearing]   Respondent [By Sri. T. Suryanarayana, Advocate (Physical Hearing)]   JUDGMENT S.SUJATHA J., This appeal is filed by the revenue under Section 35G of the Central Excise Act, 1944 ('Act' for short) assailing the order dated 18.02.2020 passed by the Customs, Excise and Service Tax Appellate Tribunal, ('CESTAT' for short), South Zo....

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.... is registered with the Department for the payment of service tax under the categories of Banking and Financial Services, Business Auxiliary Services, Renting of Immovable Property Services, Management Consultancy Services etc. For the period 2007-2008 respondent had wrongfully availed CENVAT credit without proper documentation as alleged and utilizing the same failed to pay the service tax for va....

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....has raised the primary objection regarding the maintainability of the appeal under Section 35G of the Act. Learned counsel placing reliance on the ruling of the co-ordinate Bench of this Court in the case of Commissioner of Service Tax, Bengaluru Vs. Scott Wilson Kirkpatrick (I) Pvt., Ltd., reported in 2011 (23) STR 321 submitted that the taxability issue do not fall within the jurisdiction of the....

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....ourt. The Co-ordinate bench of this Court having elaborately considered the provisions of Section 35G and 35L of the Act has categorically observed as under: "36. Broadly the following disputes do not fall within the jurisdiction of High Court under Section 35(G) of the Act:- (a) Dispute relating to the service tax payable on any service/taxable service. (b) The value of....