https://www.taxtmi.com/caselaws?id=763876 The Delhi HC dismissed an appeal regarding service tax taxability, ruling it lacked jurisdiction. The court held that under Section 35L of the Central Excise Act, appeals from CESTAT decisions involving taxability questions must be filed before the SC, not the HC. Following precedent from Commissioner of CGST v. Spicejet Ltd., the court clarified that Section 35G appeals to HC are inappropriate when taxability determination is the core issue. The appeal was rejected with liberty to approach the SC under Section 35L, with appellant entitled to claim limitation period benefits under Section 14 of the Limitation Act for time spent in the wrong forum. en-us Wed, 18 Dec 2024 00:00:00 +0530 Mon, 30 Dec 2024 21:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763876 The Delhi HC dismissed an appeal regarding service tax taxability, ruling it lacked jurisdiction. The court held that under Section 35L of the Central Excise Act, appeals from CESTAT decisions involving taxability questions must be filed before the SC, not the HC. Following precedent from Commissioner of CGST v. Spicejet Ltd., the court clarified that Section 35G appeals to HC are inappropriate when taxability determination is the core issue. The appeal was rejected with liberty to approach the SC under Section 35L, with appellant entitled to claim limitation period benefits under Section 14 of the Limitation Act for time spent in the wrong forum. Case-Laws Service Tax Wed, 18 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763876