2025 (7) TMI 337

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....e heard Mr. J. P. Khaitan, learned senior counsel assisted by Mr. Agnibesh Sengupta, learned advocate for the appellant and Mr. B. P. Banerjee, learned advocate for the respondent. This appeal has been filed by the department under Section 35G of the Central Excise Act, 1944 read with section 83 of the Finance Act, 1994 challenging the order passed by the Customs, Central Excise & Service Tax Appellate Tribunal, East Zonal Bench, Kolkata (the Tribunal) dated 30.7.2024 in final order no.76459 of 2024. The revenue has raised the following substantial questions of law for consideration : (i) When the said Respondent has itself registered as Insurance Auxiliary Service on 03.05.2002 and providing the said service through a club a....

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....dit amounting to Rs.4,10,25,659/- during the period 2005-06 to 2007-08? (iii) When during the adjudicating process the Respondent did not submit all the necessary documents in support of their case and when the admissibility of the documents of the Respondent is in question, but during the proceedings before the Learned Tribunal the Respondent had provided new documents before the Learned Tribunal, which were not considered by the adjudicating authority namely letter dated 30.06.1999 when Order in original has been passed on 16.12.2010 and copies of the invoices issued by the insurance companies from pages 22 to 110 of the Appeal paper book before the Learned Tribunal, and as such the order of the Learned Tribunal is in violation o....

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....y Service, yet willfully they were submitting ST-3 return for 'Membership of Club' Service without being registered to that effect? The present appeal cannot be entertained by this court for the reason that the issues involved in this matter is whether the activities of the respondent/assessee fall under the ambit of 'insurance auxiliary service' on which they alleged to have not discharged service tax liability. In terms of the provision of the Central Excise Act read with provision of the Finance Act, an appeal to the High Court is not maintainable if the matter concerns determination of any question having a relation to the 'rate of duty or the value of the goods for the purpose of assessment'. Admittedly, the issue which fall....