Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2019 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (4) TMI 811 - HC - Central ExciseMaintainability of appeal before High Court - Valuation - Business Auxiliary Service - inclusion of receipt of Airlines incentive for booking in assessable value - Held that:- Both these issues namely valuation of services as well as the exemption from Service Tax i.e. rate of duty would be a subject matter of appeal before the Supreme Court in view of Section 83 of the Finance Act, 1994 read with Section 35G(1) and 35L(1)(b) of the Act - Therefore, this appeal in respect of valuation and rate of duty is subject to appeal before the Supreme Court and not this Court. Appeal dismissed as not maintainable.
|