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2012 (8) TMI 534 - HC - Service TaxWhether transfer of technology, technical know-how and Technical Assistance, received by the respondent, would not come within the scope of taxable service, viz., ‘Consulting Engineer Service”, as defined under Section 65(31) of the Finance Act, 1994 – Held that:- Question falls squarely within the exception carved out in Section 35G, ‘an order relating among other things, to the determination of any question having a relating to the rate of duty of excise or to the value of goods for purpose of assessment’, and the High Court has no jurisdiction to adjudicate the said issue - appeal lies to the Apex Court under Section 35L of the Central Excise Act, 1944, which alone has exclusive jurisdiction to decide the said question - appeal is rejected as not maintainable
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