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2018 (9) TMI 1893 - BOMBAY HIGH COURTMaintainability of appeal - Classification of services - Business auxiliary services or not - amounts received on purchase and sale of cargo space on ships - HELD THAT:- The issue is of valuation and the remedy in terms of Section 83 of the Finance Act, 1994 r/w Section 35G(1) and 35L(1)(b) of the Act would not be maintainable before this Court - The appeal in respect of the same would be to the Hon'ble Supreme Court as it is an issue dealing with the valuation of services. Appeal dismissed being not maintainable.
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