Appeal involving question of taxability of service lies before Supreme Court

Commissioner Of Central Tax Vs JMD Ltd. (Delhi High Court) Delhi High Court held that in view of Section 35L of the Central Excise Tax as the question of law involved is regarding the taxability of the service, the appeal would lie to the Supreme Court and before High Court. Thus, the present appeal is rejected. Facts- The case of the Respondent-Assessee was that it had developed projects at Ludhiana and Gurugram. Show Cause Notice dated 14th October, 2014 was issued by the Director General of Central Excise Intelligence raising a demand of service tax on the premise that the services provided...