Service Tax liability and Pre-deposit - The Supreme Court held ...

Appeal rights under FEMA clarified by top court. Orders of Tribunal can be challenged in High Court with restrictions. No bypassing statutory provisions.

Case Laws Service Tax

August 14, 2024

Service Tax liability and Pre-deposit - The Supreme Court held that Section 35 of FEMA confers the right of appeal to any person aggrieved by "any order" or decision of the Appellate Tribunal, subject to limitations. Section 35G allows appeals to the High Court from "every order" of the Tribunal, with statutory restrictions. An order need not adjudicate on parties' rights to qualify for appeal. Statutory limitations do not render an order non-appealable. Writ petition not entertained due to alternative remedy and lack of territorial jurisdiction, preventing bypassing of statutory provisions. Petition dismissed. (HC = High Court)

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Service Tax liability and Pre-deposit - The Supreme Court held ...

Appeal rights under FEMA clarified by top court. Orders of Tribunal can be challenged in High Court with restrictions. No bypassing statutory provisions.

Case Laws Service Tax

August 14, 2024

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