P.MUKERJI, J. - (1.) We have carefully examined Section 35G of the Central Excise Act, 1944, as shown to us by Mr. Kartick Kurmy, learned Advocate for the respondent. This provision has application to service tax appeals to the High Court by virtue of Section 83 of the Finance Act, 1994. This Section very specifically states that the High Court shall not have any jurisdiction to determine any question relating to inter alia, the rate of duty.
(2.) The respondent is engaged in the business of cleaning factory premises. According to them, they are not assessable to Service Tax for rendering this service whereas, according to the revenue, they are. The tribunal held in favour of the respondent. Therefore, the question is whether the respondent is assessable to 0% Service Tax or 136% Service Tax ?
(3.) Thus, this issue, in our opinion, has a direct relationship with the rate of duty. In fact, we are shown an order dated 5th March, 2018 in Calcutta Industrial Supply Corporation v. Commissioner of Service Tax, where in relation to a similar dispute concerning the respondent as to whether cargo handling service is assessable to service tax or not, the Supreme Court has admitted the appeal.;