2022 (1) TMI 383 - HC - Service Tax

Levy of service tax - Construction of multi-level car parking adjacent to Airport - forming part of the Airport or not - HELD THAT - The appeal stands dismissed as not maintainable with liberty to present the appeal before the Hon'ble Apex Court under Section 35L of the Central Excise Act, 1944.

Summary

The Karnataka High Court dismissed the appeal filed by the Revenue under Section 35G of the Central Excise Act, 1944, challenging a decision related to service tax on construction of multi-level car parking adjacent to an airport. The appeal was found not maintainable and the appellant was given liberty to present the appeal before the Hon'ble Apex Court under Section 35L of the Act. The original/certified copies of the Annexures were directed to be returned to the appellant's counsel.