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2011 (4) TMI 581 - HC - Service TaxDemand - Courier Agency - Rule 4 of Export of Services 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 - held that the assessee is in India and the service receiver who hands over the consignment is also in India and therefore it does not constitute export of service and therefore he confirmed the demand of Rs. 17,89,752/- and also held that the assessee is liable to pay interest and penalty - The said provision makes it clear that an appeal shall lie to the High Court from every order not being an order, relating to among other things, to the determination of any question having a relation to the rate of duty on excise or to the value of goods for the purpose of assessment - 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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