https://www.taxtmi.com/caselaws?id=210872 The dispute concerned whether the appeal raised a question relating to the rate of service tax because the exemption claimed under Notification No. 41/2007-ST for export transactions directly affected the tax payable. As matters involving a question having relation to the rate of duty or tax are excluded from Single Member Bench consideration under Section 35D(3) of the Central Excise Act, 1944, the matter was directed to be placed before the Division Bench. en-us Tue, 19 Jul 2011 00:00:00 +0530 Thu, 23 Feb 2012 17:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210872 The dispute concerned whether the appeal raised a question relating to the rate of service tax because the exemption claimed under Notification No. 41/2007-ST for export transactions directly affected the tax payable. As matters involving a question having relation to the rate of duty or tax are excluded from Single Member Bench consideration under Section 35D(3) of the Central Excise Act, 1944, the matter was directed to be placed before the Division Bench. Case-Laws Service Tax Tue, 19 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210872