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2012 (10) TMI 836 - HC - Service TaxWhether department can file appeal with HC u/s 35 with regard to applicability of rate of service tax – Held that:- As per Sec.35G, 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. Following the decision of Karnataka HC in the case of Prakash Air Freight (P.) Ltd. (2011 (4) TMI 581). 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 u/s 35-L.
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