Service taxability determinations concern duty rates, placing CESTAT appeals exclusively before the Supreme Court rather than the High Court.

Determination of a service's taxability is treated as a question relating to the rate of duty of excise. An appeal from CESTAT on that issue does not lie before the High Court under Section 35G of the Central Excise Act, 1944; the prescribed appellate remedy is before the Supreme Court under Section 35L. The notes state that contrary authority had not addressed High Court maintainability and provided no basis to depart from the binding Division Bench view.

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Issues: Whether an appeal against the CESTAT's determination of taxability of a service is maintainable before the High Court under Section 35G of the Central Excise Act, 1944.

Analysis: A determination of the taxability of a particular service falls within the expression "determination of any question having a relation to the rate of duty of excise". The applicable appellate forum for such determination is the Supreme Court under Section 35L of the Central Excise Act, 1944. The contrary authority did not decide the question of High Court maintainability, and no basis was established for departing from the binding Division Bench view.

Conclusion: The appeal was not maintainable before the High Court; the appropriate statutory remedy lies before the Supreme Court under Section 35L of the Central Excise Act, 1944.

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