https://www.taxtmi.com/caselaws?id=343847 Where an appeal from a CESTAT order involves a question relating to the rate of duty or the value of goods for assessment, the statutory appellate route under Section 35L of the Finance Act, 1994 lies directly to the Supreme Court, and the High Court lacks maintainability. Applying that principle to a dispute concerning classification of services and the consequent tax treatment, the Delhi HC held that the appeal was not maintainable before it because the controversy fell within the direct Supreme Court route. en-us Mon, 22 May 2017 00:00:00 +0530 Fri, 02 Jun 2017 06:19:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343847 Where an appeal from a CESTAT order involves a question relating to the rate of duty or the value of goods for assessment, the statutory appellate route under Section 35L of the Finance Act, 1994 lies directly to the Supreme Court, and the High Court lacks maintainability. Applying that principle to a dispute concerning classification of services and the consequent tax treatment, the Delhi HC held that the appeal was not maintainable before it because the controversy fell within the direct Supreme Court route. Case-Laws Service Tax Mon, 22 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343847