2019 (7) TMI 1017

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..... rvice Tax
2019 (7) TMI 1017 - KERALA HIGH COURT - TMI
KERALA HIGH COURT - HC
Dated:- 14-2-2019
C. E. Appeal. No. 12 of 2018 - -
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 ] .....

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..... rried on by the appellant-dealer would come within the ambit of the definition of "service" as defined under the Finance Act, 1994. In a similar matter of another dealer having identical activities, wherein the Department had filed an appeal before this Court [C.E.Appeal No.26 of 2010], we had rejected the same vide judgment dated 20.07.2018, as not maintainable, since the issue had to b .....

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