https://www.taxtmi.com/caselaws?id=165385 An appeal under section 35G was held not maintainable where the dispute concerned interpretation of an exemption notification and the assessee's liability to service tax, because the issue related to the rate of duty or value for assessment. That statutory category falls within the exception to section 35G and attracts the exclusive appellate route under section 35L. As a result, the High Court lacked jurisdiction to entertain the matter, and the proper forum was the Supreme Court. en-us Thu, 21 Apr 2011 00:00:00 +0530 Thu, 03 Jul 2014 12:20:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165385 An appeal under section 35G was held not maintainable where the dispute concerned interpretation of an exemption notification and the assessee's liability to service tax, because the issue related to the rate of duty or value for assessment. That statutory category falls within the exception to section 35G and attracts the exclusive appellate route under section 35L. As a result, the High Court lacked jurisdiction to entertain the matter, and the proper forum was the Supreme Court. Case-Laws Service Tax Thu, 21 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165385