Appeal for determination of any question in relation to rate of duty or to value of goods for assessment would lie before Apex Court – HC

Brief facts of the Case The appellant is engaged in providing services in relation to offshore exploration and production of oil and natural gas. The appellant has entered into a contract with M/s. Oil and Natural Gas Corporation Limited (hereinafter referred to as ‘ONGC’). The appellant provided offshore drilling services to ONGC in terms of the contract entered with the ONGC at various locations. Vide notification dated 7/7/2009 services provided on installations, structure and vessels were made taxable. It is not in dispute that by a subsequent notification dated 27/2/2010 the p...