2017 (5) TMI 1575 - HC - Service Tax

Maintainability of appeal - issue relates to taxability - the decision in the case of M/S. SAINT-GOBAIN GYPROC INDIA LIMITED VERSUS CCE, ROHTAK 2014 (4) TMI 955 - CESTAT NEW DELHI contested - Held that - reliance placed in the case of COMMISSIONER SERVICE TAX VERSUS DLF GOLF RESORTS LTD. 2017 (5) TMI 402 - PUNJAB AND HARYANA HIGH COURT where it was held that the appeal against such an order is not maintainable under Section 35G and it is maintainable only before the Supreme Court under Section 35L - this appeal is dismissed only on the ground that it is not maintainable - appeal dismissed.

Summary

The High Court of Punjab & Haryana allowed condonation of delay in re-filing the appeal after 616 days. The appeal related to taxability and was dismissed as it was not maintainable under Section 35G, only before the Supreme Court under Section 35L.