The Commisioner Of Central Tax, Cgst ... vs M/S Jmd Limited
Judges (2)
Case Significance
The Commisioner Of Central Tax, Cgst ... vs M/S Jmd Limited is a Delhi High Court decision dated December 18, 2024 (citation: ik-131643437). The Commissioner of Central Tax appealed under Section 35G of the Central Excise Act against a CESTAT order that had set aside a service tax demand of Rs 4,97,55,251 imposed on JMD Limited for construction services. The Court dismissed the appeal as not maintainable before the High Court, holding that the nature of the issues decided involved rate and valuation questions that lie under Section 35L to the Supreme Court, granting liberty to the appellant to pursue the remedy there. The bench comprised Justices Amit Sharma and Prathiba M. Singh. The judgment was delivered by Justice Prathiba M. Singh. Counsel appearing: Prabhat Kumar Sahu (counsel for respondent), Shubham Tyagi (counsel for appellant).
Summary
The Commissioner of Central Tax appealed under Section 35G of the Central Excise Act against a CESTAT order that had set aside a service tax demand of Rs 4,97,55,251 imposed on JMD Limited for construction services. The Court dismissed the appeal as not maintainable before the High Court, holding that the nature of the issues decided involved rate and valuation questions that lie under Section 35L to the Supreme Court, granting liberty to the appellant to pursue the remedy there.
What was the outcome of The Commisioner Of Central Tax, Cgst ... vs M/S Jmd Limited?
The Commissioner of Central Tax appealed under Section 35G of the Central Excise Act against a CESTAT order that had set aside a service tax demand of Rs 4,97,55,251 imposed on JMD Limited for constru...
Judgment
Read the full judgment on the official India Courts portal.
Read on Indian KanoonSource: Indian Kanoon (ik-131643437)