Karnataka HC Rejects Revenue Appeal on Service Tax Classification

The Karnataka HC rejected the revenue's appeal challenging a tribunal's decision that no service tax is payable for services not falling under 'port service' category. The court held the classification issue falls under the purview of the SC and the appeal was not maintainable, allowing the appellant to approach the SC. The Registry was instructed to return certified copies for this purpose.

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The Karnataka High Court rejected the revenue's appeal challenging a tribunal's order stating no service tax is payable for services by the assessee not falling under 'port service' category. The court ruled the question of classification falls under the purview of the Apex Court and the appeal is not maintainable, reserving liberty for the appellant to approach the Apex Court. The Registry was directed to return certified copies for this purpose.

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