2026 (7) TMI 1939

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.... Through: Mr. Shubham Tyagi (SSC, CBIC), Ms. Navruti Ojha Adv. For the Respondent Through: Mr. Prabhat Kumar, Ms. Ekta Kumari, Ms. Ritika Verma, Mr. Samarth, Mr. R P Singh, Mr. Rakesh Kumar, Advs. ORDER 1. The present Appeal has been filed under Section 35G of the Central Excise Act, 1944, as made applicable to service tax matters under the Finance Act, 1994, read with Section 174 of the ....

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....gh to encompass the question of taxability of a particular service. In support of the said contention, reliance is placed upon the judgment of the Division Bench of this Court in Commissioner of Central Tax, CGST Delhi East v. JMD Limited, 2024 SCC OnLine Del 9141. 3. Learned counsel appearing for the Appellant, on the other hand, submits that the Allahabad High Court, in NKG Infrastructure Ltd....

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.... of the Allahabad High Court in NKG Infrastructure Ltd (supra) shows that only the questions framed therein were adjudicated. The issue of the maintainability of an appeal before the High Court was neither raised nor considered. 7. The learned counsel appearing for the Appellant has also failed to persuade this Court that the aforesaid decision of the Division Bench has overlooked any relevant ....