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2021 (12) TMI 1103 - HC - Service TaxMaintainability of appeal before the HC - Levy of service tax on commission received in advance, debit card income, Renting of immovable property, services rendered by the Jammu and Kashmir Branch, and business auxiliary services - Recovery of CENVAT Credit with interest and penalty - CESTAT [2020 (2) TMI 1579 - CESTAT BANGALORE] has set aside the demand - HELD THAT:- In the light of the provisions and the judgment [2011 (4) TMI 500 - KARNATAKA HIGH COURT], it is clear that the order passed by the Appellate Tribunal relating to determination of any question having relation to the rate of service taxes which is nothing but taxability of services for the purpose of assessment would lie before the Hon’ble Apex Court under Section 35L(b) of the Act and not to the High Court under Section 35G. The appeal is not maintainable under Section 35G before this Court. - Decided against the Revenue.
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