Appeal Dismissed: Service Tax Issue, Referral to Different Section

The High Court held that the appeal was not maintainable under Section 35G of the Central Excise Act for a service tax issue. The case was referred to Commissioner of Service Tax vs. Ernst and Young Pvt. Ltd. The appeal was returned, and the appellant was advised to file under Section 35L of the Central Excise Act.

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The High Court held that the appeal was not maintainable under Section 35G of the Central Excise Act, 1944 for a service tax issue. The case was referred to Commissioner of Service Tax vs. Ernst and Young Pvt. Ltd. The appeal was returned, and the appellant was advised to file under Section 35L of the Central Excise Act, 1944.

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