Pr. Commissioner, Central Tax, GST vs. M/S Times Internet LTD.
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Cause title — parties, addresses and appearances
O R D E R % 21.11.2017 The subject matter of the appeal and appellate order passed by the Appellate Tribunal relates to rate of duty, including determination of taxability and chargeability of the service for the purpose of assessment.
Present appeal, therefore, is not maintainable before the High Court under Section 35G of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994.
This appeal is not entertained but without making any observations or giving any findings on merits. Miscellaneous application is disposed of as infructuous. SANJIV KHANNA, J PRATHIBA M. SINGH, J NOVEMBER 21, 2017/dk
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