2014 (4) TMI 597 - HC - Service Tax

Demand of service tax - business auxiliary services - whether the activity carried on by the assessee falls within the definition on business auxiliary services - Held that - Following decision of Commissioner of Service Tax v. M/s. Scott Wilson Kirkpatrick (India) Private Limited, 2011 (4) TMI 500 - KARNATAKA HIGH COURT , the appeal is not maintainable and it is rejected reserving liberty to the revenue to approach the Apex Court under Section 35L of the Act - Decided against Revenue.

Summary

The High Court of Karnataka dismissed the revenue's appeal challenging the Tribunal's finding that the assessee's activity did not qualify as 'business auxiliary services' for Service Tax. The Court stated that the matter should be reviewed by the Apex Court under Section 35L of the Excise Act, rather than under Section 35G. The appeal was deemed not maintainable based on a previous judgment, with the revenue given the option to approach the Apex Court under Section 35L.