https://www.taxtmi.com/caselaws?id=801029 Service-taxability and valuation of interest arising from bill-discounting facilities raise a jurisdictional question under the appellate framework. Section 35L of the Central Excise Act, 1944, applied to service-tax matters through Section 83 of the Finance Act, 1994, covers determinations on taxability and valuation for assessment. Such disputes were considered prima facie capable of falling within the Supreme Court's direct appellate jurisdiction rather than High Court review. Further submissions on jurisdiction remained open, and the matters were listed for orders. en-us Mon, 12 Oct 2026 00:00:00 +0530 Thu, 15 Oct 2026 05:44:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801029 Service-taxability and valuation of interest arising from bill-discounting facilities raise a jurisdictional question under the appellate framework. Section 35L of the Central Excise Act, 1944, applied to service-tax matters through Section 83 of the Finance Act, 1994, covers determinations on taxability and valuation for assessment. Such disputes were considered prima facie capable of falling within the Supreme Court's direct appellate jurisdiction rather than High Court review. Further submissions on jurisdiction remained open, and the matters were listed for orders. Case-Laws Service Tax Mon, 12 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801029