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2014 (5) TMI 65 - HC - Service TaxDemand of service tax - Banking and financial services - Credit card facility - present dispute relates to the classification that whether the credit card facility provided by the appellant falls within the term "banking and other financial services" and is accordingly covered under clause (zm) of Section 65(105) of the Act and whether such service is not liable to service tax or NIL rate of duty. Thus, we are of the view that such dispute can not be examined by this Court and can only be examined by the Apex Court in an appeal under Section 35L of the Act - Following decision of Naveen Chemicals Mfg. & Trading Co. Ltd., Vs. Collector of customs [1993 (9) TMI 107 - SUPREME COURT OF INDIA] - Appeal not maintainable.
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