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2022 (1) TMI 382 - KARNATAKA HIGH COURTLevy of service tax - Toll Plaza - Lay-bys - Pedestrian/Cattle Crossing - Highway traffic management Systems - Administrative, operation and maintenance of Base camp - Highway lighting, landscaping road furniture and facility road side, as part of the road construction having no separate existence and are meant only for the purpose of road - extended period of limitation - works contract service - construction service - penalties - HELD THAT:- In COMMISSIONER OF CENTRAL EXCISE, CUSTOMS & SERVICE TAX, MYSORE PRESENTLY COMMISSIONER OF CUSTOMS NEW CUSTOMS MANGALORE VERSUS M/S. SUCH SILK INTERNATIONAL LTD., [2021 (10) TMI 1134 - KARNATAKA HIGH COURT], the Co-ordinate Bench of this Court (where one of us, the Hon’ble SSJ was a member) having considered this ruling of the Hon'ble Apex Court as well as the other judgments holding the field held that the subject matter of the appeal which certainly goes beyond the inter-se dispute between the parties and would partake the character of general public importance as enunciated by the Hon'ble Apex Court in COMMISSIONER OF CUSTOMS, BANGALORE-1 VERSUS M/S MOTOROLA INDIA LTD. [2019 (9) TMI 229 - SUPREME COURT], would not be maintainable before the High Court in an appeal under Section 130 of the Customs Act, 1962. The substantial questions of law raised by the Revenue ultimately goes to the root of the matter inasmuch as liability to service tax and classification of service, finally resulting in the determination of rate of tax - the appeal is not maintainable before this Court under Section 35G of the Act - Appeal dismissed.
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