https://www.taxtmi.com/caselaws?id=459811 Where the dispute concerns the chargeability of an activity to service tax, the appellate scheme under Section 83 of the Finance Act, 1994 read with Sections 35G and 35L(2) of the Central Excise Act, 1944 places the matter within the Supreme Court's jurisdiction and not the High Court's. A contemporaneous CBEC circular is noted as consistent with that position. The appeal was therefore held not maintainable before the High Court and dismissed. en-us Fri, 16 Dec 2022 00:00:00 +0530 Sat, 28 Dec 2024 18:15:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459811 Where the dispute concerns the chargeability of an activity to service tax, the appellate scheme under Section 83 of the Finance Act, 1994 read with Sections 35G and 35L(2) of the Central Excise Act, 1944 places the matter within the Supreme Court's jurisdiction and not the High Court's. A contemporaneous CBEC circular is noted as consistent with that position. The appeal was therefore held not maintainable before the High Court and dismissed. Case-Laws Service Tax Fri, 16 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459811