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2014 (9) TMI 1058 - HC - Service TaxLiability of service tax - Maintainability of appeal before the High Court - whether the two units of the assessee i.e. SEZ unit and DTA units are one or separate legal entity - SEZ units to carry out work in-house for the units located in Domestic Tariff Area (DTA) of L & T Ltd. - Held that:- Since such question has not direct relation with the determination of rate of service tax or value of services, it is well within the bounds of jurisdiction of this court to adjudicate the matter. The decision of this court in the case of Ruchi Soya Industries Limited v. Union of India [2014 (12) TMI 310 - GUJARAT HIGH COURT] would, therefore, be squarely applicable to the facts of the present case. The contention that the appeals are not maintainable, therefore, does not merit acceptance. The first question formulated by the court is accordingly answered in favour of the revenue and against the assessee. It is, accordingly, held that against the impugned order passed by the Appellate Tribunal, appeal would lie before this court under section 35G of the Central Excise Act, 1944.
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