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2020 (10) TMI 731 - GUJARAT HIGH COURTMaintainability of appeal - appropriate forum - Classification of Services - Business Auxiliary Services or Erection, Commissioning or Installation? - sales commission received by the appellant from M/s. Electrosteel Castings Ltd., M/s. Lanco Industries Ltd., and M/s. Pacific Pipe Systems Pvt. Ltd. - HELD THAT:- Having regard to the subject-matter and the issue decided by the Tribunal, the appeal would lie to the Supreme Court in terms of Section 35L of the Act 1944. Without entering into the merits of the matter, this appeal is disposed off on the ground that the same is not maintainable before this Court. It would be open for the Revenue to avail appropriate legal remedy before appropriate forum in accordance with law.
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