https://www.taxtmi.com/caselaws?id=432077 The dominant issue was maintainability of an appeal before the HC where the dispute concerned classification/valuation of commission-based cargo booking under "Business Auxiliary Services." The HC held that the controversy substantially related to valuation of services; therefore, by virtue of s. 83 of the Finance Act, 1994 read with ss. 35G(1) and 35L(1)(b) of the Central Excise Act, 1944, the statutory appellate forum was the SC, not the HC, consistent with binding HC precedent on valuation disputes. The appeal was dismissed as not maintainable. en-us Wed, 07 Dec 2022 00:00:00 +0530 Fri, 26 Dec 2025 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432077 The dominant issue was maintainability of an appeal before the HC where the dispute concerned classification/valuation of commission-based cargo booking under "Business Auxiliary Services." The HC held that the controversy substantially related to valuation of services; therefore, by virtue of s. 83 of the Finance Act, 1994 read with ss. 35G(1) and 35L(1)(b) of the Central Excise Act, 1944, the statutory appellate forum was the SC, not the HC, consistent with binding HC precedent on valuation disputes. The appeal was dismissed as not maintainable. Case-Laws Service Tax Wed, 07 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432077