2018 (6) TMI 1437 - SCH - Service Tax

Maintainability of appeal - issue relates to taxability - the decision in the case of Commissioner Versus Saint Gobain Gyproc India Ltd. 2017 (5) TMI 1575 - PUNJAB & HARYANA HIGH COURT contested, where 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 - Held that - The decision in the above case upheld - SLP dismissed.

Summary

The Supreme Court dismissed the special leave petition in S.L.P. (C) Diary No. 29494/2017 after condoning the delay. The civil appeal in Civil Appeal Diary No. 32898/2017 was admitted after condoning the delay, and additional documents may be filed.