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2023 (12) TMI 902 - HC - Central ExciseAppropriate forum for determination of taxability or excisability of goods for the purposes of assessment - Supreme Court or High Court - Classification of services - intermediary services or not - Rule 2(f) of the Place of Provision of Service Rules, 2012 - HELD THAT:- Reliance has been placed upon the judgment of the Division Bench of the Delhi High Court in Commissioner of Income Tax, New Delhi vs. Menon Associates, [2014 (11) TMI 970 - DELHI HIGH COURT] wherein, a similar issue was considered regarding the concurrent appellate jurisdictions of the High Court and the Supreme Court. The discussion was, thus, made whether the appeal was maintainable before the Delhi High Court and after recording a finding that the issue was that whether service tax was payable and whether the service rendered was “export” and no service tax was payable, the appeal was directed to be returned back to take appropriate steps as per law. Faced with this situation, counsels for the Revenue also could not point out any judgment to the contrary. The appeal is not maintainable and the same is dismissed.
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