https://www.taxtmi.com/caselaws?id=211155 The High Court addressed the classification of services for service tax purposes under the Finance Act, 1994, and the time-barred nature of the show cause notice. The Court emphasized the exclusive jurisdiction of the Apex Court for interpreting notifications and circulars related to exemptions. The decision highlighted the need for a comprehensive analysis beyond the time bar issue in determining the appropriate category for the services provided. Ultimately, the Court rejected the appeal, allowing the revenue the liberty to approach the Apex Court for further proceedings on the matter. en-us Thu, 15 Sep 2011 00:00:00 +0530 Fri, 02 Mar 2012 14:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211155 The High Court addressed the classification of services for service tax purposes under the Finance Act, 1994, and the time-barred nature of the show cause notice. The Court emphasized the exclusive jurisdiction of the Apex Court for interpreting notifications and circulars related to exemptions. The decision highlighted the need for a comprehensive analysis beyond the time bar issue in determining the appropriate category for the services provided. Ultimately, the Court rejected the appeal, allowing the revenue the liberty to approach the Apex Court for further proceedings on the matter. Case-Laws Service Tax Thu, 15 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211155