CST Vs. ADLABS

JUDGEMENT

(1.) WHEN the matter is taken up for hearing, learned Counsel for the assessee contends that in view of Section 83 of the Finance Act, 1994, provisions of Sections 35G and 35L of the Central Excise Act, 1944 are made applicable and in view of the same, the present appeal is not maintainable considering the actual dispute in appeal.

(2.) ACCORDING to him, if the revenue had any grievance in regard to the order of the Tribunal, it should have taken up the matter in appeal to the Supreme Court in view of Section 35L of the Act as the dispute is in regard to the value of the taxable service. This fact is not in dispute.