2010 (9) TMI 508 - HC - Service Tax

Appeal before High Court - orders which involves determination of the question relating to the rate of duty and value of goods - Exemption notification - the assessee at was a Cable Operator or Multi System Operator -  The Tribunal has recorded that the assessee is a Multi System Operator and the notification exempts payment of service tax and therefore the assessee is liable to pay nil tax. - Held that - Appeal is not maintainable before High Court - appellants can to Apex Court for the issue involved.

Summary

The Karnataka High Court judgment in 2010 (9) TMI 508 addressed whether the appellant was a Cable Operator or Multi System Operator, and if the notification exempting Multi System Operators from service tax applied. The Tribunal found the appellant to be a Multi System Operator, exempting them from tax. The High Court stated that the appeal was not maintainable under Section 35G of the Excise Act and directed the appellant to approach the Apex Court under Section 35L(b) for further recourse.