Court dismisses appeal on business auxiliary services; directs revenue to seek review under Excise Act.

The High Court of Karnataka dismissed the revenue's appeal challenging the Tribunal's finding that the assessee's activity did not qualify as 'business auxiliary services' for Service Tax. The Court directed the revenue to approach the Apex Court under Section 35L of the Excise Act for review, deeming the appeal not maintainable under Section 35G.

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The High Court of Karnataka dismissed the revenue's appeal challenging the Tribunal's finding that the assessee's activity did not qualify as 'business auxiliary services' for Service Tax. The Court stated that the matter should be reviewed by the Apex Court under Section 35L of the Excise Act, rather than under Section 35G. The appeal was deemed not maintainable based on a previous judgment, with the revenue given the option to approach the Apex Court under Section 35L.

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