SUDHIR AGARWAL,J. - (1.) Heard Sri Dipak Seth, learned counsel for the appellant and Sri Pradeep Agarwal, learned counsel for respondent.
(2.) This appeal under Section 35G of Central Excise Act, 1944 (hereinafter referred to as the "Act, 1944") has arisen from judgment and order dated 17-12-2015 passed by Customs, Excise and Service Tax Appellate Tribunal, Allahabad in S.T. Appeal No. 200/2010.
(3.) Appeal was admitted on following two substantial questions of law : "(1) Whether the Customs, Excise and Service Tax Appellate Tribunal, Allahabad is correct in allowing the appeal of the respondent and considering Sale of Extended Warranty, Consumer Care Services of Registration of Vehicles, Agency Commission from Maruti Udyog Ltd. and Commission received from DGS &D is taxable service? (2) Whether the Customs, Excise and Service Tax Appellate Tribunal, Allahabad is correct in setting aside the Order-in-Original dated 30-10-2009 without giving any finding on service tax liability of the respondent on Agency Commission from Maruti Udyog Ltd., DGS &D and non-registration of the respondent's unit No. 1 i.e. 21 Vidhan Sabha Marg, Lucknow";