High Court of DelhiSERTA/12/2017

Pr. Commissioner, Central Tax, Gst v. M/S Times Internet Ltd.

2017-11-21Hon'Ble Mr. Justice Sanjiv Khanna,Hon'Ble Ms. Justice Prathiba M. Singh1 pages

$~15 *

IN THE HIGH COURT OF DELHI AT NEW DELHI

+ SERTA 12/2017 & CM APPL. 42236/2017 PR. COMMISSIONER, CENTRAL TAX, GST ..... Appellant Through:

Mr. Bhuvnesh Satiya, Advocate.

versus M/S TIMES INTERNET LTD.

..... Respondent Through:

None.

CORAM:

HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MS. JUSTICE PRATHIBA M. SINGH

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