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2017 (7) TMI 1226 - HC - Service TaxMaintainability of appeal - issues concerning rate of duty - Section 35G of the Central Excise Act, 1944 - Held that:- The issues sought to be raised herein is as to whether the activity of the Respondent would fall within the definition of “consulting engineer” for the relevant period. This essentially is a question as to rate, if any, at which duty leviable is to be paid. Such issue is excluded from the purview of the jurisdiction of the High Court in terms of Section 35G of the Act - appeal dismissed being not maintainable.
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