https://www.taxtmi.com/caselaws?id=429324 The High Court determined that the appeal was not within its jurisdiction but should have been filed before the Supreme Court under section 35L of the Excise Act due to issues related to the rate of duty and taxability of services. The Tribunal's decision on service tax liability under CHA service, Business Auxiliary Service, and penalty under section 78 of the Finance Act, 1994 was upheld, with revenue from specific sources not attracting service tax liability and the penalty being set aside. The High Court found the appeal not maintainable before it and emphasized that such matters should be addressed by the Supreme Court. en-us Wed, 12 Oct 2022 00:00:00 +0530 Fri, 07 Jul 2023 15:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429324 The High Court determined that the appeal was not within its jurisdiction but should have been filed before the Supreme Court under section 35L of the Excise Act due to issues related to the rate of duty and taxability of services. The Tribunal's decision on service tax liability under CHA service, Business Auxiliary Service, and penalty under section 78 of the Finance Act, 1994 was upheld, with revenue from specific sources not attracting service tax liability and the penalty being set aside. The High Court found the appeal not maintainable before it and emphasized that such matters should be addressed by the Supreme Court. Case-Laws Service Tax Wed, 12 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429324