Service Tax Appeals on Educational Construction: Delhi HC Directs Revenue to approach SC

Commissioner of Service Tax Vs Globe Civil Projects Pvt Ltd (Delhi High Court) Delhi High Court has dismissed an appeal filed by the Commissioner of Service Tax, Delhi III, against Globe Civil Projects Pvt Ltd, ruling that the case regarding service tax on the construction of educational institutions is not maintainable before it. The High Court has instead directed the Revenue to approach the Supreme Court under Section 35L of the Central Excise Act, 1944. The appeal stemmed from a dispute over whether the construction services for educational institutions are liable for service tax. The Comm...