https://www.taxtmi.com/caselaws?id=206598 A dispute over the date from which service tax became leviable was treated as a question concerning the rate or point of taxability. On that footing, the special appellate route under Section 35L of the Central Excise Act, 1944, as applied to service tax matters, governed the challenge, and the general High Court appeal under Section 35G was not maintainable. The proper remedy lay in an appeal to the Supreme Court, and the revenue's appeal was rejected for want of maintainability under the statutory appellate scheme. en-us Tue, 25 Jan 2011 00:00:00 +0530 Wed, 09 Nov 2011 07:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206598 A dispute over the date from which service tax became leviable was treated as a question concerning the rate or point of taxability. On that footing, the special appellate route under Section 35L of the Central Excise Act, 1944, as applied to service tax matters, governed the challenge, and the general High Court appeal under Section 35G was not maintainable. The proper remedy lay in an appeal to the Supreme Court, and the revenue's appeal was rejected for want of maintainability under the statutory appellate scheme. Case-Laws Service Tax Tue, 25 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206598