https://www.taxtmi.com/caselaws?id=207446 The High Court dismissed the appeal challenging the order on service tax liability for courier services. The Tribunal's interpretation of the Export of Services Rules, 2005 deemed the services as derived outside India, leading to the setting aside of the Commissioner's demand for tax, interest, and penalty. The High Court held that questions related to the rate of service tax fall under the exclusive jurisdiction of the Supreme Court, rendering the appeal not maintainable under Section 35-G. The appeal was rejected, allowing the revenue to approach the Supreme Court against the decision. en-us Tue, 12 Apr 2011 00:00:00 +0530 Tue, 13 Dec 2011 22:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207446 The High Court dismissed the appeal challenging the order on service tax liability for courier services. The Tribunal's interpretation of the Export of Services Rules, 2005 deemed the services as derived outside India, leading to the setting aside of the Commissioner's demand for tax, interest, and penalty. The High Court held that questions related to the rate of service tax fall under the exclusive jurisdiction of the Supreme Court, rendering the appeal not maintainable under Section 35-G. The appeal was rejected, allowing the revenue to approach the Supreme Court against the decision. Case-Laws Service Tax Tue, 12 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207446