Appeal lies to Supreme Court when issues of determining taxability or valuation are involved

Commissioner of Service Tax Vs Konark Exim Pvt. Ltd. (Delhi High Court)

Delhi High Court held that in terms of section 35L of the Central Excise Act, 1944 when issues of determining taxability or valuation are involved, the appeal would lie to the Supreme Court. Accordingly, appeals are disposed of.

Facts- These appeals arise out of the impugned judgment dated 3^rd July, 2023 passed by Customs Excise and Service Tax Appellate Tribunal. The issue involved in all the appeals is as to whether the amount paid by the respondents to overseas companies si

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