https://www.taxtmi.com/caselaws?id=212149 A classification dispute over whether the services constituted Technical Inspection and Certification Services or testing and analysis of software was treated as a question relating to the rate of service tax. On that basis, the High Court held that the appeal was barred under Section 35G and that the correct appellate route lay exclusively under Section 35L before the Supreme Court. The proceeding was therefore rejected for want of jurisdiction and could not be examined on merits, with liberty to pursue the remedy before the Supreme Court. en-us Wed, 20 Apr 2011 00:00:00 +0530 Sun, 15 Apr 2012 15:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212149 A classification dispute over whether the services constituted Technical Inspection and Certification Services or testing and analysis of software was treated as a question relating to the rate of service tax. On that basis, the High Court held that the appeal was barred under Section 35G and that the correct appellate route lay exclusively under Section 35L before the Supreme Court. The proceeding was therefore rejected for want of jurisdiction and could not be examined on merits, with liberty to pursue the remedy before the Supreme Court. Case-Laws Service Tax Wed, 20 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212149