https://www.taxtmi.com/article/detailed?id=17110 Legacy Service Tax appeals require issue-based forum selection. Appeals involving ordinary substantial questions of law follow the High Court route, while disputes concerning taxability, classification, rate, valuation, or assessment-linked questions fall within the specialised Supreme Court route. Taxability is connected with rate and assessment because it determines whether the levy applies at all. Saving provisions preserve pending Service Tax proceedings and remedies but do not change the applicable appellate mechanism. Filing before an incorrect forum may cause delay and limitation-related concerns without determination of the merits. en-us Wed, 05 Aug 2026 08:50:30 +0530 Wed, 05 Aug 2026 08:50:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17110 Legacy Service Tax appeals require issue-based forum selection. Appeals involving ordinary substantial questions of law follow the High Court route, while disputes concerning taxability, classification, rate, valuation, or assessment-linked questions fall within the specialised Supreme Court route. Taxability is connected with rate and assessment because it determines whether the levy applies at all. Saving provisions preserve pending Service Tax proceedings and remedies but do not change the applicable appellate mechanism. Filing before an incorrect forum may cause delay and limitation-related concerns without determination of the merits. Articles Service Tax Wed, 05 Aug 2026 08:50:30 +0530 https://www.taxtmi.com/article/detailed?id=17110