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2022 (12) TMI 1194 - BOMBAY HIGH COURTMaintainability of appeal - appropriate forum - classification of services - Business Auxiliary services or not - HELD THAT:- The issue, therefore, that arises for consideration is essentially within the realm of valuation of services rendered by the respondent in booking Cargo on a commission basis under the head ‘Business Auxiliary Services”. The issue is thus of valuation and the remedy in terms of Section 83 of the Finance Act, 1944 read with Section 35 (G)(1) and Section 35 (L)(1)(b) of the Act, would not lie before this Court, but would be by way of an appeal before the Hon’ble Supreme court. We are fortified, in taking this view by a judgment of this Court rendered in THE COMMISSIONER OF SERVICE TAX, MUMBAI VII, MUMBAI VERSUS M/S. GREENWICH MERIDIAN LOGISTICS (I) PVT. LTD. [2018 (9) TMI 1893 - BOMBAY HIGH COURT] which holds that the remedy in a matter concerning the issue of valuation is by way of filing an appeal in terms of the above provisions of law before the Hon’ble Supreme Court. The appeal before us is therefore not maintainable. The appeal is dismissed for want of maintainability.
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