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2011 (4) TMI 538 - KARNATAKA HIGH COURTDemand - Courier service - Rule 4 of the Export Rules, 2005 - whether the assessee is liable to pay service tax for a courier service during the period from 15-3-2005 to 15-6-2005 as the service provided by the assessee constitutes export of service - This case falls squarely within the phrase “determination of any question relating to rate of service tax” and it is the Apex Court alone which has exclusive jurisdiction to decide the said question under Section 35-L of the Act - Appeal is rejected
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