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IN THE HIGH COURT OF DELHI AT NEW DELHI
PRATHIBA M.SINGH, SHAIL JAIN
Commissioner Of Service Tax Delhi – Appellant
Versus
Konark Exim Pvt. Ltd. – Respondent
| Table of Content |
|---|
| 1. court recognizes appeals from cestat orders. (Para 1 , 2) |
| 2. preliminary objections on appeal jurisdiction. (Para 3) |
| 3. tax liability determination discussed. (Para 4 , 5) |
| 4. supreme court appeals on valuation matters. (Para 6) |
| 5. conclusion and order for appeals. (Para 7 , 9) |
| 6. rejection of high court appeals discussed. (Para 8) |
JUDGMENT :
Prathiba M. Singh, J.
1. This hearing has been done through hybrid mode.
2. These appeals arise out of the impugned judgment dated 3rd July, 2023 passed by Customs Excise and Service Tax Appellate Tribunal (hereinafter, ‘CESTAT’). The issue which has been captured in the CESTAT order itself reads as under:
“The issue involved in all the appeals is as to whether the amount paid by the respondents to overseas companies situated in Dubai and shown as “commission” in the shipping documents in relation to export of readymade garments by the respondents is liable to be taxed under “business auxiliary service”, as defined under section 65(19) of the Finance Act, 1994.”
3. Dr. G.K. Sarkar, ld. Counsel for the Respondent, raises a preliminary objection that since the issue involves the question as to whether the services are taxable or not, the
Taxability of services under the business auxiliary service is a substantial question of law, necessitating appeals to the Supreme Court per Section 35L of the Central Excise Act.
Service tax is applicable to construction services provided to non-commercial state entities, and appeals on such matters regarding tax applicability must be taken to the Supreme Court.
When Tribunal has set aside the order to the extent of clandestine removal without giving any reasoning and ignoring the submissions of the department with regard to facts and evidence on record.
An appeal under Section 117 of the Central Goods and Service Tax Act is not maintainable if the Appellate Tribunal has not been constituted, and such matters must be taken to the Supreme Court under ....
Appeal to High Court - Indian Oil Corporation - Excise duty - If “among other things” matter relates to rate of duty of excise - Even if one of many issues relate to rate of duty, appeal would still ....
CENVAT credit -As per the mandate of Section 35G of the Central Excise Act; appeals to the High Court can be admitted.
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