HC has no jurisdiction on Issue of classification of service

HIGH COURT OF KARNATAKA Commissioner of Central Excise versus Chadha Auto Agencies C.E.A. NO. 210 OF 2008- July 30, 2012 JUDGMENT N. Kumar, J. The Revenue has preferred this appeal challenging the order passed by the Tribunal which has held the activity carried on by the assessee cannot be brought within the definition of ‘business auxiliary service’ so as to escape payment of service tax. 2. The assessee contends that their business falls within the meaning of ‘business support service’ for which no service tax is payable prior to 2006. Therefore, they...