Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2012 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (10) TMI 500 - KARNATAKA HIGH COURTBusiness auxiliary service v/s business support service - Held that:- This Court has no jurisdiction to entertain this appeal under section 35G of the Central Excise Act, 1944 as decided in C.C.E., MANGALORE Versus MANGALORE REFINERIES & PETROCHEMICALS LTD. [2010 (9) TMI 756 - KARNATAKA HIGH COURT]as an order passed by the Appellate Tribunal relating to the determination of any question having relation to the rate of duty of excise or to the value of goods for the purposes assessment lies to the Supreme Court under Section 35L(b) the Act and not to the High Court under Section 35(G). Thus need to be adjudicated by the Apex Court under section 35L.
|