2017 (3) TMI 1657 - HC - Service Tax

Maintainability of appeal - classification of services - valuation of services - the decision in the case of Punjab Technical University Versus C.C.E. &S. T., Ludhiana 2016 (1) TMI 162 - CESTAT NEW DELHI contested - Held that - in the case of Principal Commissioner of Central Excise And Service Tax Versus M/s Raja Dyeing, Ludhiana 2017 (3) TMI 1284 - PUNJAB & HARYANA HIGH COURT , it was held that an appeal under Section 35G of the Central Excise Act, 1944 would not be maintainable where issues relating to the rate of excise duty and valuation of goods for the purpose of assessment are involved even though other issues may also be involved - Under Section 83A of the Finance Act, 1994, the provisions of the Central Excise Act are made applicable to the Finance Act, 1994, therefore, this appeal is also not maintainable under Section 35G - appeal not maintainable and is dismissed.

Summary

The High Court dismissed the appeal against the Customs, Excise and Service Tax Appellate Tribunal's order dated 23-12-2015. The appeal was found not maintainable under Section 35G of the Central Excise Act, 1944, and Section 83A of the Finance Act, 1994.