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2013 (4) TMI 376 - HC - Service TaxPoint of limitation U/s 73(1)(a) of the Finance Act, 1994 - Valuation of Taxable Services - Held that:- The order which is impugned before us deals with both the issues, that is, the issue of valuation of taxable services as also the issue of limitation. The mere fact that the appellant is only aggrieved by the decision on the point of limitation would not make an appeal from the impugned order maintainable before this Court because it is not the issues raised in the appeal which are material but the nature of the order which is appealed against which is relevant for the purpose of determining whether an appeal would lie in this Court or not. In view of the fact that the impugned order deals with the question of valuation apart from the question of limitation, this appeal would not be maintainable under Section 35G of the Central Excise Act read with Section 83 of the Finance Act, 1994 - The objection taken by the learned counsel for the respondent is well founded - It is for this reason that we dismiss this appeal as being not maintainable.
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