TaxTMI 
TaxTMI 
2023 (7) TMI 109
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.... Service Tax Appellate Tribunal, Mumbai disposing of Service Tax Appeal No. 86128 of 2014 filed by the respondent whereby the respondent's appeal has been allowed. 2. The appellant has urged that the following substantial question of law for determination of this Court in the present proceedings: "a) Whether in the facts and circumstances of the case, the Tribunal was right in holding that the assessee/respondent was not rendering Collection Agency Services in relation to Securitization deals originated prior to February, 2006? b) Whether in the facts and circumstances of the case, the Tribunal was right in holding that imposition of detriment is without authority of law merely because in view of typing mistake, Section....
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.... the provisions of Section 35G, would be a question which would be required to be determined by the Supreme Court in Appeal as provided for in Section 35L(2) of the CE Act. 5. In the context of the objection as raised on behalf of the respondent, it would be appropriate to note all the three provisions: "83. Application of certain provisions of Act 1 of 1944 The provisions of the following sections of the Central Excise Act, 1944 (1 of 1944), as in force from time to time, shall apply so far as may be, in relation to service tax as they apply in relation to a duty of excise (sub-section (2A) of Section 5A, sub-section (2) of Section 9A, 9AA, 9B, 9C, 9D, 9E, 11B, 11BB, 11C, 12, 12A, 12B, 12C, 12D, 14, 15, 15A, 15B, 31, 3....
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.... (2) For the purposes of this Chapter, the determination of any question having a relation to the rate of duty shall include the determination of taxability or excitability of goods for the purpose of assessment." 6. Learned counsel for the respondent in support of the objection to the maintainability of this appeal before this Court, has drawn the Court's attention to the grounds of appeal as raised in the memo of the appeal, more particularly (c), (n) and (v) to contend that necessarily the question as raised in the appeal relates to the valuation. In support of such contention, learned counsel for the respondent would submit that this Court has taken a consistent view holding that such appeals which arise from the orders of the....
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....nce Act, 1944, it is clear that Section 35G and Section 35L of the Central Excise Act, 1944 are made applicable in relation to service tax, as they apply to the rate of excise duty. Section 35G provides for Appeal to High Court. Sub-section (1) thereof clearly provides that 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, however, 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. Thus, there is clear exclusion in regard to appealability....
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....d replied in the show cause notice, in our opinion, necessarily the issue is in regard to the taxability and valuation of Facility Services rendered by the respondent and as noted by us. This was the issue which required adjudication in the statutory appeals as also before the tribunal. 12. Insofar as the decisions as cited on behalf of the respondent, we find that the reliance on the decision of the Full Bench of this Court in the case of The Commissioner of Central Excise, Mumbai vs. M/s. Reliance Media Works Ltd. (supra) is apposite. The following question had fell for consideration of the Full Bench as arisen from the orders as referred by the Division Bench: "a) Whether the question of taxability or excisability of goods is....