Appeal Related to Service Taxability Must be Filed Before the Supreme Court u/s 35 of CEA: Delhi HC...

The Delhi High Court has ruled that an "appeal related to service taxability must be filed before the Supreme Court under Section 35L of CEA." The court clarified that disputes specifically concerning the "rate of duty" or "valuation" of goods/services fall under the direct appellate jurisdiction of the Supreme Court, as per Section 35L of the Central Excise Act, 1944 (which also applies to service tax matters). This decision ensures that such high-stakes questions of law are directly addressed by the apex court, streamlining the appellate process for specific types of tax controversies.