https://www.taxtmi.com/caselaws?id=798323 Appeals involving determination of service-tax liability or classification of taxable services must be filed before the Supreme Court under section 35L of the Central Excise Act, 1944, as applied to service tax through section 83 of the Finance Act, 1994. Where the dispute concerns taxability of royalty under intellectual property rights and service classification, the High Court lacks appellate jurisdiction. The statutory remedy lies exclusively before the Supreme Court, rendering an appeal before the High Court not maintainable. en-us Wed, 19 Aug 2026 00:00:00 +0530 Sat, 05 Sep 2026 08:44:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798323 Appeals involving determination of service-tax liability or classification of taxable services must be filed before the Supreme Court under section 35L of the Central Excise Act, 1944, as applied to service tax through section 83 of the Finance Act, 1994. Where the dispute concerns taxability of royalty under intellectual property rights and service classification, the High Court lacks appellate jurisdiction. The statutory remedy lies exclusively before the Supreme Court, rendering an appeal before the High Court not maintainable. Case-Laws Service Tax Wed, 19 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798323