2010 (9) TMI 508

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..... hat the assessee is a Multi System Operator and the notification exempts payment of service tax and therefore the assessee is liable to pay nil tax. - Held that: - Appeal is not maintainable before High Court - appellants can to Apex Court for the issue involved. - 75 of 2009, - - - Dated:- 9-9-2010 - N. Kumar and H.S. Kempanna, JJ. REPRESENTED BY : Shri Jeevan J. Neeralgi, Advocate, for .....

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..... hich involves determination of the question relating to the rate of duty and value of goods and appeal is provided to the Apex Court under Section 35L(b) of the Act. 4. In that view of the matter, the appeal preferred before this Court is not maintainable. Accordingly, the appeal is rejected reserving liberty to the appellant to approach the Apex Court under Section 35L(b) of the Excise Act. Ord .....

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