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2014 (9) TMI 416 - DELHI HIGH COURTJurisdiction of high court - service tax appeal - Held that:- It is clear from the language of Section 35G that no appeal will lie to the High Court if the order passed by the Tribunal relates to among other things rate of duty or to valuation of taxable service. In such cases, appeal will lie under Section 35L before the Supreme Court. In the present case, the impugned order dated 12th March, 2012 passed by the Tribunal among other issues/question decides the question of rate of duty and valuation of taxable services. In view of the said position and as the respondent herein has already filed an appeal, which is pending before the Supreme Court, we think that the appeal filed by the Revenue before the High Court should not be entertained and cannot be entertained. - Appeal dismissed - Decided against the revenue.
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