https://www.taxtmi.com/caselaws?id=34473 The High Court dismissed the appeal filed under Section 35 of the Central Excise Act, 1944, by the Commissioner of Service Tax, ruling it as not maintainable due to falling under Section 35L(b) concerning the rate of duty of service tax. The court upheld the principle of mutuality in service tax liability, following precedents exempting clubs from service tax on services provided to members. Jurisdiction-wise, the court clarified that matters concerning duty rates for assessment purposes are appealable to the Supreme Court under Section 35L(b), directing the appellant to pursue the appropriate remedy with the Supreme Court. en-us Fri, 28 Aug 2009 00:00:00 +0530 Tue, 15 Apr 2014 16:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34473 The High Court dismissed the appeal filed under Section 35 of the Central Excise Act, 1944, by the Commissioner of Service Tax, ruling it as not maintainable due to falling under Section 35L(b) concerning the rate of duty of service tax. The court upheld the principle of mutuality in service tax liability, following precedents exempting clubs from service tax on services provided to members. Jurisdiction-wise, the court clarified that matters concerning duty rates for assessment purposes are appealable to the Supreme Court under Section 35L(b), directing the appellant to pursue the appropriate remedy with the Supreme Court. Case-Laws Service Tax Fri, 28 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34473