2015 (4) TMI 1233 - HC - Service Tax

Jurisdiction of Bombay High Court to entertain appeal - Held that - the respondents are situated at Silvassa. Under the circumstances considering section 36(b) of the Central Excise Act 1944 Bombay High Court would have jurisdiction to entertain the appeals against the impugned decisions and this High Court would not have any jurisdiction. Registry is directed to return the Memo of both the appeals with Annexures to the appellant to present appeals before the Bombay High Court having jurisdiction i.e. in the present case Bombay High Court after retaining the Xerox copies of the entire set of the appeals - appeal disposed off.

Summary

The Gujarat High Court directed the appeals to be presented before the Bombay High Court due to jurisdictional issues under section 36(b) of the Central Excise Act, 1944. The present tax appeals were disposed of by the Gujarat High Court.