2015 (10) TMI 860 - HC - Service Tax

Jurisdiction of High Court - Demand of service tax - clearing and forwarding service - Held that - question squarely falls within the Explanation carved out under section 35G of the Act and there fore, the High Court would not have any jurisdiction to adjudicate the said issue as held by the judgment passed by the honourable Division Bench of this court in the case of Commissioner of Central Excise v. Mangalore Refineries and Petro chemicals Ltd. 2010 (9) TMI 756 - KARNATAKA HIGH COURT . In terms of the said judgment, the appeal lies to the apex court under section 35L, which court alone would have jurisdiction to decide the said question. - Decided against Revenue.

Summary

The High Court of Karnataka dismissed the Revenue's appeal under section 35G of the Central Excise Act, 1944. The Tribunal's decision to set aside service tax on a clearing and forwarding agent was upheld. The High Court stated that the issue falls under the jurisdiction of the apex court as per section 35L. The Revenue was given liberty to appeal to the apex court.