https://www.taxtmi.com/caselaws?id=253615 The judgment clarifies that appeals against CESTAT decisions can be filed before the jurisdictional High Court under Section 35G or before the Supreme Court under Section 35L of the Central Excise Act, 1944. It emphasizes the distinction between issues related to the rate of duty/tax or value of goods/services, falling under Section 35L for Supreme Court appeals, and other issues appealable to the High Court under Section 35G. The interpretation of taxability of services under the Finance Act, 1994 and the application of the Export of Services Rule, 2005 in determining service tax liability were also discussed. Ultimately, the appeal was deemed not maintainable before the High Court. en-us Fri, 31 Oct 2014 00:00:00 +0530 Sat, 14 May 2016 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253615 The judgment clarifies that appeals against CESTAT decisions can be filed before the jurisdictional High Court under Section 35G or before the Supreme Court under Section 35L of the Central Excise Act, 1944. It emphasizes the distinction between issues related to the rate of duty/tax or value of goods/services, falling under Section 35L for Supreme Court appeals, and other issues appealable to the High Court under Section 35G. The interpretation of taxability of services under the Finance Act, 1994 and the application of the Export of Services Rule, 2005 in determining service tax liability were also discussed. Ultimately, the appeal was deemed not maintainable before the High Court. Case-Laws Service Tax Fri, 31 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253615