2019 (7) TMI 1017 - HC - Service Tax

Maintainability of appeal - Section 35L of the Central Excise Act, 1944 - Scope of Service - HELD THAT - The issue decided in the case of CCE., C. ST., THIRUVANANTHAPURAM VERSUS KERALA STATE BEVERAGES 2014 (5) TMI 170 - KERALA HIGH COURT where it was held that Reverting to Section 35L, we notice that clause (b) thereof provides for an appeal to the Supreme Court from any order passed by the Appellate Tribunal relating, among other things, to the determination of any question having a relation to the rate of duty of excise. Appeal dismissed.

Summary

Issues:
1. Interpretation of the definition of "service" under the Finance Act, 1994.

Interpretation of "Service" Definition:
The main issue in this case was whether the activities of the appellant-dealer fell within the definition of "service" as per the Finance Act, 1994. The court referred to a previous case involving a similar matter where it was decided that such issues needed to be taken up with the Supreme Court under Section 35L of the Central Excise Act, 1944. The court cited previous decisions to support its reasoning, including cases like CEE, C&ST, Thiruvananthapuram v. Kerala State Beverages and CEE, ST&C, Cochin v. Al-Hussam India Hajj & Umrah Services Management. Ultimately, the court rejected the appeal, advising the appellant to approach the Supreme Court if desired, with no order as to costs.

This judgment by the Kerala High Court dealt with the interpretation of the definition of "service" under the Finance Act, 1994. The court emphasized the need to follow the legal process and precedent, directing the appellant to seek resolution through the Supreme Court if desired. The decision was based on previous rulings and the specific legal framework applicable in such cases.