2017 (8) TMI 702 - SCH - Service Tax

Maintainability of appeal before High Court - Classification of taxable service - Section 65A(2)(b) of Finance Act, 1994 - the decision in the case of The Commissioner of Central Excise Versus Customs, Excise and Service Tax Appellate Tribunal, M/s. CMS (India) Operations & Maintenance Company P. Ltd 2016 (6) TMI 876 - MADRAS HIGH COURT contested, where it was held that While adverting to the contentious issues raised and answered and testing the same with reference to the statutory provisions, viz., 35-G and 35-L of the Central Excise Act, 1944, we are in agreement with the submissions advanced by the learned counsel for the respondent that the revenue has to file an appeal directly to the Hon ble Supreme Court, under Section 35-L of the CEA, 1944 - Held that - SLP dismissed as withdrawn.

Summary

The Supreme Court allowed the Additional Solicitor General to withdraw special leave petitions and file an alternative appeal under Section 35L of the Central Excise Act, 1944. The special leave petitions were dismissed as withdrawn. (2017 (8) TMI 702 - SC Order)