https://www.taxtmi.com/caselaws?id=212292 The High Court held that the transfer of technical knowhow does fall within the ambit of the "rate of duty" for service tax levy, making it outside the jurisdiction of the High Court under Section 35G of the Central Excise Act, 1944. The appeal challenging the Tribunal's order was deemed not maintainable, with the revenue directed to appeal to the Apex Court instead. This case emphasizes the significance of adhering to the correct jurisdictional framework when addressing legal disputes concerning taxation and excise issues. en-us Wed, 13 Apr 2011 00:00:00 +0530 Tue, 27 Mar 2012 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212292 The High Court held that the transfer of technical knowhow does fall within the ambit of the "rate of duty" for service tax levy, making it outside the jurisdiction of the High Court under Section 35G of the Central Excise Act, 1944. The appeal challenging the Tribunal's order was deemed not maintainable, with the revenue directed to appeal to the Apex Court instead. This case emphasizes the significance of adhering to the correct jurisdictional framework when addressing legal disputes concerning taxation and excise issues. Case-Laws Service Tax Wed, 13 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212292