Let $V$ be an $N$-dimensional vector space over $\mathbb{C}$, and $A$ a linear operator on it. Choose a basis $\{e_i\}$ of $V$, under which $A$ is represented by the matrix ${A^i}_j$ (upper/lower indices transform contravariantly/covariantly with basis changes), i.e. the image of $e_j$ is
$$ A e_j = e_i {A^i}_j $$
We define the determinant of $A$ as
$$ \det A = \frac{1}{N!} \epsilon_{i_1 ... i_N} \epsilon^{j_1 ... j_N} {A^{i_1}}_{j_1} \cdots {A^{i_N}}_{j_N} $$
Here both $\epsilon_{i_1 ... i_N}$ (with all lower indices) and $\epsilon^{j_1 ... j_N}, $ (with all upper indices) are Levi-Civita symbols. But these "symbols" does not change with basis changes. The index positions of $\epsilon$ does not have special meanings; they are written simply to comply with tensor analysis (Ricci calculus) rules: we sum over paired upper/lower indices.
In usual tensor analysis, if an expression does not contain unpaired (free) upper/lower indices, then it is invariant under a basis change. But here the Levi-Civita symbols are, strictly speaking, not tensors (it only behaves like a tensor under orthogonal basis changes, see this Math.SE question). How to start from this definition of $\det A$ to show that it is basis independent?