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2017 (6) TMI 118 - HC - Service TaxMaintainability of appeal - appropriate forum - Classification of services - Held that: - “the determination of any question having a relation to the rate of duty of excise or to the value of goods for purposes of assessment” would be covered by Section 35 L of the FA, 1994 and the appeal in such case from an order of the CESTAT would lie directly to the Supreme Court - appeal dismissed on the ground of maintainability.
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