https://www.taxtmi.com/caselaws?id=437633 The HC held the appeals against CESTAT orders challenging service-tax liability on transportation of goods by pipeline are not maintainable, as the core issue relates to rate of duty/taxability under Sections 35G(1) and 35L of the Central Excise Act. Subsection (2) of Section 35L brings taxability/excisability within "rate of duty" matters, placing such disputes outside HC jurisdiction and permitting appeal only to the SC. Accordingly, the appeals were dismissed for lack of jurisdiction. en-us Wed, 03 May 2023 00:00:00 +0530 Tue, 02 Sep 2025 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437633 The HC held the appeals against CESTAT orders challenging service-tax liability on transportation of goods by pipeline are not maintainable, as the core issue relates to rate of duty/taxability under Sections 35G(1) and 35L of the Central Excise Act. Subsection (2) of Section 35L brings taxability/excisability within "rate of duty" matters, placing such disputes outside HC jurisdiction and permitting appeal only to the SC. Accordingly, the appeals were dismissed for lack of jurisdiction. Case-Laws Service Tax Wed, 03 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437633