2014 (8) TMI 1098 - HC - Service Tax

Maintainability of appeal - Held that - as the question involved relates to levy or chargeability of service tax, the present appeal is not maintainable before the High Court u/s 35G of the CEA, 1944 read with Section 83 of FA, 1994 - appeal dismissed.

Summary

The High Court held that the appeal was not maintainable under Section 35G of the Central Excise Act, 1944 for a service tax issue. The case was referred to Commissioner of Service Tax vs. Ernst and Young Pvt. Ltd. The appeal was returned, and the appellant was advised to file under Section 35L of the Central Excise Act, 1944.