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2015 (3) TMI 1325 - HC - Service TaxMaintainability of appeal before High Court - sub-section (2) of Section 35 of the Central Excise Act, 1944 - Classification of service - services rendered to Oil and Natural Gas Commission during the period of 1st May, 2008 to June 2010 - contention of the Revenue that the case involves classification of the services provided by the Appellant to his clients and in view of sub-section (2) of Section 35 of the Central Excise Act, 1944 the appeal against the order impugned would lie before the Apex Court and not this Court. Held that:- In the present case the substantial questions of law with regard to interpretation of subsection (zzzzj) of Section 65(105) arises for consideration - in the present case, no question which has a relation to the rate of duty excise or service tax is involved. As such, the Appeal would be very much tenable before this Court. Appeal admitted.
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