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2015 (4) TMI 1233 - HC - Service TaxJurisdiction of Bombay High Court to entertain appeal - Held that:- the respondents are situated at Silvassa. Under the circumstances, considering section 36(b) of the Central Excise Act, 1944, Bombay High Court would have jurisdiction to entertain the appeals against the impugned decisions and this High Court would not have any jurisdiction. Registry is directed to return the Memo of both the appeals with Annexures to the appellant, to present appeals before the Bombay High Court having jurisdiction, i.e. in the present case Bombay High Court, after retaining the Xerox copies of the entire set of the appeals - appeal disposed off.
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