2026-VIL-976-TEL-ST
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SERVICE TAX High Court Cases

Service Tax - Maintainability of Appeal under Section 35G of Central Excise Act - Classification of Taxable Services - Revenue preferred an appeal under Section 35G of the Central Excise Act against the CESTAT's order which had allowed the Respondent's appeal and set aside the demand on the ground that the services rendered were not taxable under Section 65(105) of the Finance Act - Whether an appeal involving determination of classification of services falls within the prohibition against appeals on grounds of rate of duty or value of goods under Section 35G(1) of the Central Excise Act – HELD - The questions relating to classification of services and whether they are taxable fall within the expression determination of any question having relation to rate of duty. Section 35L(2) of the Central Excise Act clarifies that determination of disputes relating to taxability or excisability of goods is covered under the term determination of any question having relation to rate of duty and hence appeals in such matters should lie before the Supreme Court under Section 35L and not before the High Court under Section 35G - The amendment inserting Section 35L(2) is clarificatory in nature and does not create any new legal position but merely gives statutory expression to what was already the natural consequence of reading Sections 35G and 35L collectively. The phrase ‘shall include’ denotes inclusive and expansive definition clarifying the scope of an existing expression rather than adding a new category. The appeal under Section 35G is not maintainable and dismissed. Revenue would have to prefer the appeal before the Supreme Court under Section 35L if it intends to – The appeal is dismissed
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