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2020 (7) TMI 531 - HC - Service TaxMaintainability of application - appropriate forum - High Court or Supreme Court - Issue involving determination of rate of Service Tax - whether fabrication of structure which was not covered under the expression “erection of plant, machinery, or equipment’s”? - no civil work was undertaken - Erection Commissioning and Installation Service or not? Mr. Shah pointed out that the impugned orders in both the appeals passed by the Appellate Tribunal are one relating to the rate of duty of service tax. According to Mr. Shah, the appeal would lie before the Supreme Court. HELD THAT:- Both the appeals are disposed of as not maintainable before this High Court with the liberty to take appropriate steps in accordance with law before the appropriate forum - appeals disposed off.
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