https://www.taxtmi.com/caselaws?id=774215 Delhi HC dismissed an appeal as not maintainable regarding service tax exemption for an Internet Service Provider providing broadband services to exempt organizations. The court held that appeals involving taxability determinations must be filed before the SC under Section 35L of the Central Excise Act, 1944, not before the HC. Following precedent in Commissioner of CGST v. Spicejet Ltd., the court ruled that even when orders address only limitation issues, appeals lie to the SC when taxability questions are involved. The appellant was directed to pursue remedies under appropriate statutory provisions. en-us Wed, 02 Jul 2025 00:00:00 +0530 Sat, 05 Jul 2025 08:47:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774215 Delhi HC dismissed an appeal as not maintainable regarding service tax exemption for an Internet Service Provider providing broadband services to exempt organizations. The court held that appeals involving taxability determinations must be filed before the SC under Section 35L of the Central Excise Act, 1944, not before the HC. Following precedent in Commissioner of CGST v. Spicejet Ltd., the court ruled that even when orders address only limitation issues, appeals lie to the SC when taxability questions are involved. The appellant was directed to pursue remedies under appropriate statutory provisions. Case-Laws Service Tax Wed, 02 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774215