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    <title>2014 (12) TMI 127 - GUJARAT HIGH COURT</title>
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    <description>The High Court dismissed the appeal on the ground of non-maintainability, holding that the issues concerning the rate of service tax and the value of services should be adjudicated by the Supreme Court. The court found that the Tribunal&#039;s decision was reasoned and adequately addressed the issues raised, affirming the legality of the assessee&#039;s switch from &quot;Commercial or Industrial Construction Service&quot; to &quot;Works Contract Service&quot; and the application of Works Contract Rules, 2007.</description>
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    <pubDate>Thu, 25 Sep 2014 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=253783</link>
      <description>The High Court dismissed the appeal on the ground of non-maintainability, holding that the issues concerning the rate of service tax and the value of services should be adjudicated by the Supreme Court. The court found that the Tribunal&#039;s decision was reasoned and adequately addressed the issues raised, affirming the legality of the assessee&#039;s switch from &quot;Commercial or Industrial Construction Service&quot; to &quot;Works Contract Service&quot; and the application of Works Contract Rules, 2007.</description>
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      <pubDate>Thu, 25 Sep 2014 00:00:00 +0530</pubDate>
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