HC have no jurisdiction to entertain appeal related to taxability of service

Commissioner of Service Tax Vs Surindra Engineering Co. Ltd (Bombay High Court) Sub-section (2) to section 35L was inserted with effect from 6th August 2014, i.e., prior to the passing of the order impugned in the present appeal by the CESTAT. Even otherwise, this Court in the case of Commissioner of Central Excise, Mumbai-V Vs. Reliance Media Works Ltd. 3 has held that insertion of sub-section (2) to section 35L was clarificatory, and therefore, the issue of taxability and excisability would be an issue relating to rate of duty of excise/services for the purpose of assessment for which an app...