https://www.taxtmi.com/caselaws?id=445214 The Gujarat HC held that tax appeals concerning service tax classification under the negative list are maintainable before the HC, not the SC. The court distinguished service tax from excise duty, noting that service tax has uniform rates and no classification issues like excise goods. The only relevant classification is whether services fall under the negative list. Since the case involved no dispute regarding duty rates or valuation, and concerned whether the assessee's business support services qualified for exemption under the negative list provisions, the appeal was properly maintainable before the HC under Section 35G of the Central Excise Act, 1944. en-us Thu, 12 Oct 2023 00:00:00 +0530 Fri, 03 Nov 2023 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445214 The Gujarat HC held that tax appeals concerning service tax classification under the negative list are maintainable before the HC, not the SC. The court distinguished service tax from excise duty, noting that service tax has uniform rates and no classification issues like excise goods. The only relevant classification is whether services fall under the negative list. Since the case involved no dispute regarding duty rates or valuation, and concerned whether the assessee's business support services qualified for exemption under the negative list provisions, the appeal was properly maintainable before the HC under Section 35G of the Central Excise Act, 1944. Case-Laws Service Tax Thu, 12 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445214