https://www.taxtmi.com/caselaws?id=206427 HC held that appeals from CESTAT orders involving determination of rate of service tax or value of taxable services lie to SC under s.35L(b) of the Central Excise Act, as applied by s.83 of the Finance Act, 1994, and not to HC under s.35G. The expression "rate of tax" includes questions relating to liability and valuation, not merely the numerical fraction. Since the dispute concerned classification as "Consulting Engineer Service," exemption on services received in convertible foreign exchange, limitation, and differential tax demand, the appeal was held not maintainable before HC and was dismissed as such. en-us Thu, 21 Apr 2011 00:00:00 +0530 Thu, 27 Nov 2025 18:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206427 HC held that appeals from CESTAT orders involving determination of rate of service tax or value of taxable services lie to SC under s.35L(b) of the Central Excise Act, as applied by s.83 of the Finance Act, 1994, and not to HC under s.35G. The expression "rate of tax" includes questions relating to liability and valuation, not merely the numerical fraction. Since the dispute concerned classification as "Consulting Engineer Service," exemption on services received in convertible foreign exchange, limitation, and differential tax demand, the appeal was held not maintainable before HC and was dismissed as such. Case-Laws Service Tax Thu, 21 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206427