2022 (12) TMI 1550

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..... hether the respondent is liable to pay service tax on the amounts received by it from National Highway Authority of India under the contract dated 08.08.2002 between them? - HELD THAT:- This Court is not called upon to examine the appellant s policy of filing appeals. Since, there is no dispute that the present appeal is not maintainable, the same is dismissed. - HON'BLE MR. JUSTICE VIBHU BA .....

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..... from National Highway Authority of India under the contract dated 08.08.2002 between them? 3. The learned counsel appearing for the petitioner points out that the present appeal is not maintainable since it raises an issue regarding chargeability of the activity in question. He relies on the decision of the Coordinate Bench of this Court in Principal Commissioner Goods and Service Tax South v. Pr .....

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..... ourt, and that the appeal would lie, instead, to the Supreme Court. This position, it has been noted in the said decisions, also stands clarified by Circular No. 334/15/2014-TRU, dated 10th July, 2014 of the Central Board of Excise and Customs . 4. The learned counsel appearing for the appellant also fairly states that it is now well settled that when the question of chargeability of an activity i .....

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