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2020 (3) TMI 1004 - PUNJAB & HARYANA HIGH COURTMaintainability of appeal - appropriate forum - Recovery of service tax - classification of services - Construction of Complex Services or Commercial or Industrial Construction Service - period from April, 2005 to March, 2010 - HELD THAT:- Indeed, whether the services provided by the Respondent were classifiable directly as 'Construction of residential Complexes and Commercial or Industrial Construction Service' or as 'Works Contract Service' was a neat question of law. The case involves the issue of classification and, therefore, in such instance an appeal against the order of the CESTAT would lie in the Supreme Court under Section 35L of the Central Excise Act, 1944, even if there are other questions involved. The present appeal before this Court is not maintainable.
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