https://www.taxtmi.com/caselaws?id=439836 The dominant issue was whether an appeal from an order of the CESTAT in a service tax dispute lay to the HC under s.35G of the Central Excise Act, 1944 (as applied by s.83 of the Finance Act, 1994) or to the SC under s.35L. The HC held that s.35G expressly excludes appeals where the order relates to determination of a question having a relation to the rate of duty/service tax or to valuation for assessment; such matters are appealable only to the SC under s.35L(1)(b). Since the questions raised involved rate/valuation-related determination, the appeal was disposed of with liberty to approach the SC. en-us Thu, 08 Jun 2023 00:00:00 +0530 Fri, 26 Dec 2025 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439836 The dominant issue was whether an appeal from an order of the CESTAT in a service tax dispute lay to the HC under s.35G of the Central Excise Act, 1944 (as applied by s.83 of the Finance Act, 1994) or to the SC under s.35L. The HC held that s.35G expressly excludes appeals where the order relates to determination of a question having a relation to the rate of duty/service tax or to valuation for assessment; such matters are appealable only to the SC under s.35L(1)(b). Since the questions raised involved rate/valuation-related determination, the appeal was disposed of with liberty to approach the SC. Case-Laws Service Tax Thu, 08 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439836