https://www.taxtmi.com/caselaws?id=212143 A dispute concerning service tax on demurrage charges was treated as one relating to the rate of duty or the value of goods for assessment, bringing it within the statutory exception to the High Court's appellate jurisdiction under Section 35G. The court noted that such matters fall within the direct appeal route to the Supreme Court under Section 35L. On that basis, the High Court concluded that it lacked jurisdiction to decide the controversy on merits and rejected the appeal as not maintainable. en-us Wed, 13 Apr 2011 00:00:00 +0530 Sun, 15 Apr 2012 15:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212143 A dispute concerning service tax on demurrage charges was treated as one relating to the rate of duty or the value of goods for assessment, bringing it within the statutory exception to the High Court's appellate jurisdiction under Section 35G. The court noted that such matters fall within the direct appeal route to the Supreme Court under Section 35L. On that basis, the High Court concluded that it lacked jurisdiction to decide the controversy on merits and rejected the appeal as not maintainable. Case-Laws Service Tax Wed, 13 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212143