Appeals concerning chargeability of an activity to service tax must be filed with SC

Commissioner of Service Tax Vs Intertoll ICS Ce Cons O & M Pvt Ltd (Delhi High Court) Delhi High Court has dismissed an appeal filed by the Commissioner of Service Tax against an order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) concerning Intertoll ICS Ce Cons O & M Pvt Ltd. The High Court determined that the appeal was not maintainable before it, as the core issue pertained to the “chargeability of the activity” to service tax, which falls under the direct appellate jurisdiction of the Supreme Court. The appeal initially sought clarification on two ...