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of <h1>High Court rules against revenue in online services tax appeal, directs to approach Apex Court</h1> <h3>Commissioner Versus United Telecom Limited</h3> The High Court of Karnataka rejected the revenue's appeal challenging a Tribunal decision that online information and database access services provided by ... - Issues involved: Interpretation of Section 65(105)(zh) of the Finance Act, 1994 regarding online information and database access and/or retrieval services.Summary:The High Court of Karnataka heard an appeal filed by the revenue challenging a Tribunal order that online information and database access services provided by the assessee were not covered under Section 65(75) of the Finance Act, 1994. The Tribunal held that private network services are distinct from online information services. The revenue appealed this decision, questioning the Tribunal's interpretation of Section 65(105)(zh) of the Finance Act.The High Court considered the substantial question of law regarding the interpretation of Section 65(105)(zh) in light of a Board Circular. The Court noted that since the appeal was filed under Section 35G of the Act, it did not have jurisdiction to decide on issues related to excise duty or goods valuation, as per precedent. The Court held that such matters fall under the exclusive jurisdiction of the Apex Court, and therefore, the appeal was rejected as not maintainable. The Revenue was granted liberty to approach the Apex Court for further recourse, and the High Court registry was directed to return the certified copies of the orders to the Department for appeal filing.
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