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2020 (2) TMI 1071 - HC - Service TaxMaintainability of appeal - appropriate forum - Classification of services - real estate agent services or not - Sahara was to acquire the land, including the cost and development expenses - case of appellant is that Tribunal erred in not treating the respondent as providing “real estate agent” service, and in treating the transaction, between the respondent and Sahara, as one of trading - HELD THAT:- Appeals to the High Court, against orders passed by the learned Tribunal, in matters relating to service tax, lie under Section 83 of the Finance Act which, in turn, refers to Section 35G and 35L of the Central Excise Act, 1944. It stands authoritatively held by this Court, in catena of pronouncements, including COMMISSIONER OF SERVICE TAX VERSUS GECAS SERVICES INDIA PVT. LTD. [2015 (9) TMI 889 - DELHI HIGH COURT], COMMISSIONER OF SERVICE TAX, NEW DELHI VERSUS MENON ASSOCIATES [2014 (11) TMI 970 - DELHI HIGH COURT], COMMISSIONER OF SERVICE TAX VERSUS AMADEUS INDIA PVT LIMITED AND OTHERS [2015 (9) TMI 888 - DELHI HIGH COURT] and COMMISSIONER OF SERVICE TAX, DELHI VERSUS TRANSCORP INTERNATIONAL LTD. [2014 (11) TMI 932 - DELHI HIGH COURT], relying on Section 83 of the Finance Act read with Sections 35G and 35L(2) of the Central Excise Act, 1944, that, where the lis pertains to chargeability of the activity, conducted by the assessee, to service tax, no appeal would be maintainable before this Court, and that the appeal would lie, instead, to the Supreme Court. This position, it has been noted in the said decisions, also stands clarified by Circular No. 334/15/2014-TRU, dated 10th July, 2014 of the Central Board of Excise and Customs. The present appeal is, clearly, not maintainable before this Court - Appeal dismissed as not maintainable.
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