Appeal on Service Tax for Educational Construction Not Maintainable: Delhi HC Directs Revenue to Approach Supreme Court u/s 35L of CEA

Delhi HC directs revenue to approach SC on service tax for educational construction, citing jurisdictional limits under Section 35L of the Central Excise Act. The Delhi High Court has directed the revenue department to file an appeal before the Supreme Court regarding the taxability of service tax on construction services provided to educational institutions. The High Court, while addressing the maintainability of the appeal before it, determined that under Section 35L of the Central Excise Act (which applies to service tax matters), appeals against CESTAT orders in certain categories, including this one, lie exclusively with the Supreme Court.