https://www.taxtmi.com/caselaws?id=443841 The dominant issue was appellate forum jurisdiction under ss. 35G and 35L(b) of the Central Excise Act as applied to service tax. The HC held that the substantial question-eligibility for exemption under Notif. No. 25/2012-ST for railway track maintenance/cleaning-related services-necessarily bears a direct relation to determination of the applicable rate of duty/service tax, because denial of exemption affects the rate. Relying on prior HC and Karnataka HC precedent interpreting ss. 35G/35L, the court concluded that such Tribunal orders are appealable only to the SC. The appeal was held not maintainable before the HC and was dismissed. en-us Wed, 27 Sep 2023 00:00:00 +0530 Fri, 26 Dec 2025 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443841 The dominant issue was appellate forum jurisdiction under ss. 35G and 35L(b) of the Central Excise Act as applied to service tax. The HC held that the substantial question-eligibility for exemption under Notif. No. 25/2012-ST for railway track maintenance/cleaning-related services-necessarily bears a direct relation to determination of the applicable rate of duty/service tax, because denial of exemption affects the rate. Relying on prior HC and Karnataka HC precedent interpreting ss. 35G/35L, the court concluded that such Tribunal orders are appealable only to the SC. The appeal was held not maintainable before the HC and was dismissed. Case-Laws Service Tax Wed, 27 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443841