https://www.taxtmi.com/caselaws?id=447218 Whether the High Court or the Supreme Court is the appropriate forum to determine taxability/excisability and classification of services under the Place of Provision of Services Rules, 2012: the court relied on precedent holding that where the core question is whether service tax is payable and whether the service qualifies as export (thus not taxable), the appeal before the High Court was not maintainable and must be returned for remedy according to law. Outcome: appeal dismissed as not maintainable. en-us Fri, 15 Dec 2023 00:00:00 +0530 Tue, 13 Jan 2026 14:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447218 Whether the High Court or the Supreme Court is the appropriate forum to determine taxability/excisability and classification of services under the Place of Provision of Services Rules, 2012: the court relied on precedent holding that where the core question is whether service tax is payable and whether the service qualifies as export (thus not taxable), the appeal before the High Court was not maintainable and must be returned for remedy according to law. Outcome: appeal dismissed as not maintainable. Case-Laws Central Excise Fri, 15 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447218