Appeal dismissed. Held the appeal concerning GST duty rate, taxability and chargeability of a service was not maintainable before the High Court under the applicable Central Excite/Finance Act provisions. Appeal not entertained without findings on merits.
Appeal not entertained and disposed of as infructuous.
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PR. COMMISSIONER, CENTRAL TAX, GST ..... Appellant Through: Mr. Bhuvnesh Satiya, Advocate. versus
M/S TIMES INTERNET LTD. ..... Respondent Through: None.
CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MS. JUSTICE PRATHIBA M. SINGH O R D E R % 21.11.2017
The subject matter of the appeal and appellate order passed by the Appellate Tribunal relates to rate of duty, including determination of taxability and chargeability of the service for the purpose of assessment. Present appeal, therefore, is not maintainable before the High Court under Section 35G of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994.
This appeal is not entertained but without making any observations or giving any findings on merits. Miscellaneous application is disposed of as infructuous.
SANJIV KHANNA, J
PRATHIBA M. SINGH, J
NOVEMBER 21, 2017/ dk
PR. Commissioner, Central Tax, GST
M/S Times Internet Ltd.
Sanjiv Khanna
Prathiba M. Singh
As recorded by the court registry
An appeal in a service tax matter.
Judgements on the same questions, provisions and authorities, from every court
