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2014 (11) TMI 1001 - HC - Central ExciseMaintainability of appeal - whether service tax was leviable and payable on the transactions/service provided by the respondent-assessee, who had claimed that the services were not taxable being in the nature of exports - Held that:- As the issue/question in these appeals relates to levy or exigibility to service tax, the present appeals would not be maintainable before the High Court. Accordingly, we are not inclined to issue notice on the applications for condonation of delay and the appeals are directed to be returned. - Appeal disposed of.
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