https://www.taxtmi.com/caselaws?id=429366 The dominant issue was appellate jurisdiction under the Excise Act where the dispute concerned whether the assessee's activity (laying/connecting/joining pipelines for a water supply project) constituted a taxable service under "erection, commissioning or installation service" and consequent eligibility for abatement under Notification No. 1/2006. Applying s. 35L(2) (inserted w.e.f. 06.08.2014 and held clarificatory) and the HC's prior ruling that questions of taxability/excisability relate to the rate of duty/service tax for assessment, the HC held that an appeal from CESTAT on such issues lies only to the SC and not under s. 35G. The appeal was dismissed as not maintainable, with liberty to pursue remedies in law. en-us Fri, 21 Oct 2022 00:00:00 +0530 Fri, 26 Dec 2025 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429366 The dominant issue was appellate jurisdiction under the Excise Act where the dispute concerned whether the assessee's activity (laying/connecting/joining pipelines for a water supply project) constituted a taxable service under "erection, commissioning or installation service" and consequent eligibility for abatement under Notification No. 1/2006. Applying s. 35L(2) (inserted w.e.f. 06.08.2014 and held clarificatory) and the HC's prior ruling that questions of taxability/excisability relate to the rate of duty/service tax for assessment, the HC held that an appeal from CESTAT on such issues lies only to the SC and not under s. 35G. The appeal was dismissed as not maintainable, with liberty to pursue remedies in law. Case-Laws Service Tax Fri, 21 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429366