https://www.taxtmi.com/caselaws?id=762692 The High Court dismissed the appeal filed under Section 117 of the Central Goods and Service Tax Act, 2017, determining that jurisdiction over the taxability of services rendered by the respondent falls under the Supreme Court as per Section 35L of the Central Excise Act, 1944. The Court emphasized that issues concerning the taxability or excisability of services are within the purview of the Supreme Court, not the High Court, due to the absence of the Appellate Tribunal's constitution. The appellant was granted the liberty to pursue other legal remedies, underscoring the jurisdictional boundaries set by Section 35L. en-us Wed, 16 Oct 2024 00:00:00 +0530 Fri, 06 Dec 2024 08:46:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762692 The High Court dismissed the appeal filed under Section 117 of the Central Goods and Service Tax Act, 2017, determining that jurisdiction over the taxability of services rendered by the respondent falls under the Supreme Court as per Section 35L of the Central Excise Act, 1944. The Court emphasized that issues concerning the taxability or excisability of services are within the purview of the Supreme Court, not the High Court, due to the absence of the Appellate Tribunal's constitution. The appellant was granted the liberty to pursue other legal remedies, underscoring the jurisdictional boundaries set by Section 35L. Case-Laws Central Excise Wed, 16 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762692