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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
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 appeal would lie to the Supreme Court under Section 35L of the Central Excise Act, 1944.
4. A perusal of the above captured issue would show that the question is whether the Respondents are liable to be taxed under ‘business auxiliary service’ or not. This would, therefore, be a root question. Upon determination of taxability, the applicable rat
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