TMI Blog2014 (5) TMI 537X X X X Extracts X X X X X X X X Extracts X X X X ..... services whether the services rendered by the assessee is information technology service or business auxiliary service, we hold that this appeal is not maintainable. Following decision of Commissioner of Service tax Versus Scott Wilson Kirkpatrick (India) (P.) Ltd. [2011 (4) TMI 500 - KARNATAKA HIGH COURT] - Decided against Revenue. - C.E.A. No. 17 of 2008 - - - Dated:- 18-8-2011 - V.G. Sabhahi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the question involves imposition of duty as against the exemption claimed by the assessee, the same is to be decided by the Hon ble Supreme Court under Section 35G of the Central Excise Act, 1944 (for short the Act ) and this Court has no jurisdiction to decide the same. It has been held by the Division Bench of this Court in CEA No. 55/2007, dated 21-4-2011 at paragraphs 36 37 as follows :- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in Column No. 3 of the Central Excise Tariff Act, 1985. 37. From the aforesaid discussion, it is clear that an order passed by the Appellate Tribunal relating to the determination of any question having relation to the rate of duty of excise or to the value of goods for the purposes of assessment lies to the Supreme Court under Section 35L(b) of the Act and not to the High Court under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X
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