2022 (10) TMI 882

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....r, Advocate for appellant. Mr. Prakash Shah with Mr. Yash Prakash i/b PDS Legal, Advocate for respondent. O R D E R PER DHIRAJ SINGH THAKUR, J : 1. The present appeal has been fled under section 83 of the Finance Act, 1994 read with section 35G of the Central Excise Act, 1944 ('Excise Act) challenging the order dated 18th July 2017 passed the Customs Excise and Service Tax Appellate Tribunal, ....

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....sustainable in law? (iv) Whether in the facts and circumstances of the case, the CESTAT was right in setting aside the penalty under section 78 of the Finance Act, 1994? 3. Learned counsel for the respondent, at the very outset, states that the appeal is not maintainable before this Court inasmuch as the same ought to have been preferred before the Hon'ble Supreme Court in terms of section 35L ....

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....n'ble Supreme Court. 6. From the order impugned, it can be seen that in so far as the claim of the revenue on account of Break Bulk fee under the head "Custom House Agent Services" is concerned, it relied upon the respondent's own case reported in 2010(17) STR 266 (Tri.Bang), wherein it had held that the 'Break Bulk Fee' would not be includable in the computation of service tax towards CHA Servic....

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....were sought to be taxed under 'Business Auxiliary Services', the Tribunal held that the same could not be considered as supply of Business Auxiliary Services, and therefore, set aside the demand in that regard. 8. In view of the specific provisions of section 35L of the Excise Act, 1944, determination of any question having a relation to the rate of duty of excise or to the value of goods for pur....