https://www.taxtmi.com/caselaws?id=394902 The court determined that the appeal fell under Section 35L of the Central Excise Act, 1944, concerning taxability or excisability of goods, rather than Section 35G. It concluded that the Assessee's activity constituted a business auxiliary service, impacting tax liability. The court referenced a prior judgment, holding that issues falling under Section 35L should be appealed to the Supreme Court. Consequently, the appeal was dismissed for lack of maintainability under Section 35G, clarifying the jurisdiction for appeals related to taxability and excisability of goods. en-us Tue, 18 Feb 2020 00:00:00 +0530 Wed, 29 Apr 2020 08:54:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394902 The court determined that the appeal fell under Section 35L of the Central Excise Act, 1944, concerning taxability or excisability of goods, rather than Section 35G. It concluded that the Assessee's activity constituted a business auxiliary service, impacting tax liability. The court referenced a prior judgment, holding that issues falling under Section 35L should be appealed to the Supreme Court. Consequently, the appeal was dismissed for lack of maintainability under Section 35G, clarifying the jurisdiction for appeals related to taxability and excisability of goods. Case-Laws Service Tax Tue, 18 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394902