2014 (8) TMI 1098

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..... chargeability of service tax, the present appeal is not maintainable before the High Court u/s 35G of the CEA, 1944 read with Section 83 of FA, 1994 - appeal dismissed. - CEAC 68/2014 and CM No. 1343 .....

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..... tion 83 of Finance Act, 1994, as the question involved relates to levy or chargeability of service tax. The legal position has been explained in Commissioner of Service Tax vs. Ernst and Young Pvt. .....

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