Service tax appeal jurisdiction barred in the High Court where the dispute falls within Supreme Court's statutory domain.

Service tax appeals involving the taxability of construction of institutions engaged in education fall within the statutory jurisdictional bar where the questions decided are of the kind assigned to the Supreme Court under Section 35L of the Central Excise Act, 1944, as applied through Section 83 of the Finance Act, 1994. An appeal filed under Section 35G was therefore not maintainable before the High Court, and the proper forum lay before the Supreme Court. The dismissal was without prejudice to approaching the Supreme Court.

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Issues: Whether the appeal arising from the CESTAT order was maintainable before the High Court or whether it lay to the Supreme Court under the statutory scheme governing service tax appeals.

Analysis: The appeal was filed under Section 35G of the Central Excise Act, 1944, as applicable to service tax matters through Section 83 of the Finance Act, 1994. The dispute concerned the taxability of construction of institutions engaged in education, and the nature of the questions decided by the lower authorities attracted the statutory bar on High Court jurisdiction where the appeal lies to the Supreme Court under Section 35L of the Central Excise Act, 1944.

Conclusion: The appeal was held to be not maintainable before the High Court and was dismissed, with liberty to approach the Supreme Court.

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