2015 (10) TMI 1731 - HC - Service Tax

Refund of Service Tax payment of service tax was prior to the issue of the notification u/s 11C - whether the notification is prospective or retrospective? - Held That - Question involved has to be decided by the apex court under section 35L of the Central Excise Act Decision made in case of Commissioner of Service Tax, Bangalore v. Scott Wilson Kirkpatrick (India) Pvt. Limited 2011 (4) TMI 500 - KARNATAKA HIGH COURT followed Appeal dismissed.

Summary

Issues involved:
Interpretation of a notification regarding service tax refund.

Analysis:
The High Court was presented with an appeal challenging a Tribunal order directing a service tax refund based on a notification issued under the Central Excise Act, 1944 and the Finance Act, 1994. The crux of the matter was whether the notification should be applied prospectively or retrospectively. The Court referred to a previous case to outline the disputes falling outside its jurisdiction, which included matters related to service tax payable, classification of services, exemption notifications, and the determination of taxable services. Given the nature of the issues involved, the Court concluded that the matter should be decided by the apex court under the Central Excise Act. Consequently, the appeal was dismissed, granting the Revenue the liberty to appeal to the apex court. The Registry was instructed to return all relevant documents to facilitate the appeal process.