Appeal on Service Tax for Educational Construction Not Maintainable: Delhi HC Directs Revenue to Approach Supreme Court u/s 35L of CEA [Read Order]
The high court ruled that the question of service taxability on construction of educational institution lies before the Supreme Court under Section 35L of Central Excise Act, not high court.
By Navasree A.M - On May 29, 2025 6:44 pm - 2 mins read
The Delhi High Court has dismissed an appeal filed by the Commissioner of Service Tax holding that the matter was not maintainable before the High Court and directing the Revenue to approach the Supreme Court instead. The matter, concentrating on the inclusion of service tax to construction services rendered to educational institutions, shows the limits…
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