1. This appeal is filed by the revenue challenging the order passed by the Appellate Tribunal (2009) 20 STJ 39 holding that no service tax is payable in respect of services rendered by the assessee as it does not fall within the category of port service.
2. Therefore the question for consideration in this appeal is whether the impugned activities which were not required to be provided by the port under Major Port Trusts Act, 1963 falls under the definition of port service and consequently, the same is not liable to payment of service tax other. In words, the question pertains to classification of service rendered. The said question is excluded from the purview of this Court u/s 35G of the Central Excise Act and the same has to be decided by the Apex Court u/s 35L of the Act. In this view of the matter the appeal is not maintainable.
3. Accordingly, this appeal is rejected reserving liberty to the appellant to approach the Apex Court.
4. The Registry is directed to return the certified copies filed along with the appeal memo to enable the appellant to approach the Apex Court.
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Commr. Of C. Ex. And Service Tax, Mangalore v. S.s. Maritime
Commr. Of C. Ex. And Service Tax, Mangalore v. S.s. Maritime
(High Court Of Karnataka)
C.E.A. No. 46 of 2010 | 10-02-2011
Advocate List
- For Petitioner : Jeevan J. Meeralgi,
- For Respondent : ;
Bench
- HON'BLE JUSTICE Ravi Malimath, J
- HON'BLE JUSTICE N. Kumar, J
Eq Citations
- 2011 [23] S.T.R. 114 (KAR.)
- LQ/KarHC/2011/154
Head Note
Central Excise Act, 1944 — S. 35G-1 and S. 35L — Classification of service rendered — Held, is a question of law — Same is excluded from purview of High Court — Hence, appeal is not maintainable — Liberty reserved to appellant to approach Apex Court
