https://www.taxtmi.com/caselaws?id=790524 An appeal under Section 35G of the Central Excise Act, 1944 was held not maintainable where the proposed substantial question of law concerned taxability of the transaction, because such a dispute falls within the exclusion in Section 35L(2) as a question relating to the rate of duty. The court treated the issue of whether the transaction amounted to sale of goods or service under the Finance Act, 1994 as a taxability question for assessment purposes, and therefore outside High Court appellate jurisdiction. The appeal was rejected on maintainability, with the matter lying, if at all, before the Supreme Court under Section 35L. en-us Mon, 20 Apr 2026 00:00:00 +0530 Thu, 14 May 2026 12:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790524 An appeal under Section 35G of the Central Excise Act, 1944 was held not maintainable where the proposed substantial question of law concerned taxability of the transaction, because such a dispute falls within the exclusion in Section 35L(2) as a question relating to the rate of duty. The court treated the issue of whether the transaction amounted to sale of goods or service under the Finance Act, 1994 as a taxability question for assessment purposes, and therefore outside High Court appellate jurisdiction. The appeal was rejected on maintainability, with the matter lying, if at all, before the Supreme Court under Section 35L. Case-Laws Service Tax Mon, 20 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790524