Appeal related to chargeability of activity to service tax not maintainable before HC

Principal Commissioner Goods and Services Tax Vs Premium Real Estate Developers (Delhi High Court) The case sought to be build up, by the appellant, in the present appeal, is that the learned Tribunal erred in not treating the respondent as providing “real estate agent”service, and in treating the transaction, between the respondent and Sahara, as one of trading. Clearly, the issue in controversy relates to chargeability of service tax. Appeals to the High Court, against orders passed by the learned Tribunal, in matters relating to service tax, lie under Section 83 of the Finance Act which...