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2019 (4) TMI 1354 - HC - Service TaxMaintainability of an appeal before the High Court - Benefit of Notification No.1/2009ST dated 5th January, 2009 - Whether the Tribunal was right in holding that the condition of Notification No.1/2009ST dated 05.01.2009 i.e. invoice of the service provider bearing the details of consignment note, cannot be expected to be complied with by the assessee as the condition was not prevailing at the time? - HELD THAT:- The issue arising in the present appeal is with regard to applicability of an exemption Notification. Thus, it is a clear case of rate of duty issue. Therefore, in terms of Sections 35G and 35L of the Central Excise act, 1944 which have been incorporated in Section 83 of the Finance Act, 1994, the appeal filed by the appellant is not maintainable before this Court. The appeal not being maintainable before this Court is dismissed.
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