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Service Tax - Cargo Handling Service - Quashing of Show Cause Notice by High Court upheld - Supreme Court


cargo handling service

the final order of the hon'ble supreme court on the merits of the case may be correct. however, one basic question remains about the jurisdiction of the hon'ble high court in entertaining the writ petition. apparently the issue involved was the taxability of a certain activity and this is quarely covered under the phrase 'question having relation to rate of tax for the purposes of assessment' and thus it is beyond the jurisdiction of High Court under section 35G of CEA, 1944 as made applicabe to service tax issues. when appellate jurisdiction is ousted can such an issue be decided in a writ jurisdiction?

M A NARAYANA NARAYANA 26/04/2016

 

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