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NELSON SAILO, MARLI VANKUNG
Assistant Commissioner, Central Goods and Services Tax, Aizawl – Appellant
Versus
National Building Construction Corporation Ltd. – Respondent
JUDGMENT :
NELSON SAILO, J.
1. Heard Mr. Johny L. Tochhawng, learned counsel for the appellant and Mr. Tarun Chatterjee, learned counsel appearing for the respondent.
2. This appeal is preferred under Section 117 of the Central Goods and Service Tax Act, 2017 (Act of 2017) against the final Order No. 76779-76783/2023 dated 19.09.2023 passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata in Service Tax Appeal No. 05/2011 filed by the appellant against the Order-in-Original No. 05/Commissioner/ST/2010 dated 27.08.2010.
3. Mr. Tarun Chatterjee, learned counsel for the respondent submits that the instant appeal filed under Section 117 of the Act of 2017 is not maintainable and that an appeal would lie only against the order passed by the Appellate Tribunal under Section 113 of the same Act in appeals filed under Section 107 or revision filed under Section 108 of the said Act. He submits that since the Appellate Tribunal under the Act of 2017 has not been constituted, an appeal would not lie under Section 117 before the High Court. He submits that in fact, appeal would lie before the Supreme Court of India under Section 35(L) of the Central Excise Act, 1944 in v
An appeal under Section 117 of the Central Goods and Service Tax Act is not maintainable if the Appellate Tribunal has not been constituted, and such matters must be taken to the Supreme Court under ....
Service tax is applicable to construction services provided to non-commercial state entities, and appeals on such matters regarding tax applicability must be taken to the Supreme Court.
Taxability of services under the business auxiliary service is a substantial question of law, necessitating appeals to the Supreme Court per Section 35L of the Central Excise Act.
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