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Judgment
N. Kumar, J.—There is a delay of 4 days in filing this appeal. The application is not opposed. Accepting the cause shown in the affidavit filed in support of the application for condonation of delay, the delay of 4 days is condoned. Accordingly, Misc. Civil 15921/10 is allowed.
Heard the learned Counsel for the parties.
The revenue has preferred this appeal against the order passed by the appellate tribunal determining date applicable for levy of the service tax payable. According to the department, the service tax payable is from 1-5-2005 whereas the tribunal has held i.e., from 18-4-2006 without properly considering the contentions of the revenue.
Therefore, in this appeal, the question arises for consideration is the leviability of the service tax from a particular date, which falls within the phrase determination of right of tax. If that is so against such an order, the appeal lies u/s 35(L) of the Central Excise Act, which is made applicable to the provisions of Service Tax. Hence, the appeal filed u/s 35(G) is not maintainable. Accordingly, the appeal is rejected reserving liberty to the revenue to prefer an appeal to the Apex Court.
Ordered accordingly.