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Issues: Interpretation of Notification No. 12 of 2003-ST dated March 1, 2003 regarding services rendered by the assessee.
The judgment delivered by the Karnataka High Court involved an appeal by the assessee against the Tribunal's order holding them liable to pay service tax for services rendered starting from June 16, 2005. The assessees were engaged in turnkey projects involving fire safety and protection systems. The dispute arose regarding the taxability of the composite turnkey work contract involving fireproofing. The assessees claimed that the contract should be taxable only from May 1, 2007, while the Revenue argued that they were liable to pay service tax from July 1, 2003, under the category of "erection, commissioning or installation" services. The Tribunal ruled in favor of the Revenue, leading to the appeal. The main contention revolved around the interpretation of Notification No. 12 of 2003-ST dated March 1, 2003, concerning the services provided by the assessee. The High Court noted that the appeal fell under section 35G of the Act, which limits the court's jurisdiction to adjudicate matters related to excise duty or goods' value for assessment purposes. Citing a previous case, the court clarified that such issues are under the exclusive jurisdiction of the apex court under section 35L. Consequently, the High Court rejected the appeal as not maintainable, advising the assessee to approach the apex court for resolution. The court directed the registry to return the certified copies of the orders to the assessee for further action.
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