2011 (1) TMI 748 - HC - Service Tax

The question arises for consideration is the leviability of the service tax from a particular date, which falls within the phrase determination of right of tax - If that is so against such an order, the appeal lies under Section 35(L) of the Central Excise Act before the apex court, which is made applicable to the provisions of Service Tax - Appeal is rejected

Summary

The Karnataka High Court allowed the appeal with a 4-day delay condonation. The appeal was filed by the revenue against the appellate tribunal's order on the service tax levy date. The court rejected the appeal, stating it was not maintainable under Section 35(G) and reserved the right for the revenue to appeal to the Apex Court.