2011 (2) TMI 616 - HC - Service Tax

Demand - port service - Classification - The said question is excluded from the purview of this Court under Section 35G of the Central Excise Act and the same has to be decided by the Apex Court under Section 35L of the Act - Appeal is rejected

Summary

The Karnataka High Court rejected the revenue's appeal challenging a tribunal's order stating no service tax is payable for services by the assessee not falling under 'port service' category. The court ruled the question of classification falls under the purview of the Apex Court and the appeal is not maintainable, reserving liberty for the appellant to approach the Apex Court. The Registry was directed to return certified copies for this purpose.