2024 (5) TMI 934 - HC - Central Excise

Jurisdiction - appropriate forum - right of appeal relating to the value of service - maintainability before High Court or not - HELD THAT - Though there is an appellate remedy available to the appellant or to the aggrieved party in terms of Section 35G the issue pertaining to the value of service cannot be agitated before this Court. The party has got right only before the Supreme Court in terms of Section 35L. The appeal preferred by the appellant is rejected giving liberty to the appellant to approach the Apex Court if so advised - appeal dismissed.

Summary

Issues involved: Appeal against Tribunal's order on service tax value maintainability before High Court.

The High Court considered the appeal against the Tribunal's order dated 23.06.2023 in Service Tax Appeal No. 243 of 2012. The respondent contended that the right of appeal regarding the value of service is not maintainable before the High Court. Both parties acknowledged that Section 35G deals with appeals to the High Court. The old provision of Section 35G permitting appeals still exists due to a Supreme Court order staying the provision upon the introduction of the National Tax Tribunal Act, 2005. The High Court noted that while there is an appellate remedy available under Section 35G, issues related to the value of service can only be raised before the Supreme Court under Section 35L.

The High Court rejected the appeal, granting the appellant the liberty to approach the Supreme Court if desired. The parties were allowed to argue before the Supreme Court that the period during which the appeal was pending should be excluded for limitation purposes. Consequently, Central Excise Appeal No. 2 of 2024 was dismissed.