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    <title>2015 (9) TMI 424 - MADRAS HIGH COURT</title>
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    <description>The Tribunal held that the movement of limestone and rejects in the mining area was classified under &#039;mining of mineral, oil, gas&#039; and not &#039;cargo handling service,&#039; allowing the appeal against the Department&#039;s demand for service tax, education cess, interest, and penalties. The High Court found the appeal not maintainable, citing Section 35G of the Central Excise Act, as the issue directly related to the classification of goods and rate of duty, granting liberty to appeal to the Supreme Court if desired.</description>
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      <description>The Tribunal held that the movement of limestone and rejects in the mining area was classified under &#039;mining of mineral, oil, gas&#039; and not &#039;cargo handling service,&#039; allowing the appeal against the Department&#039;s demand for service tax, education cess, interest, and penalties. The High Court found the appeal not maintainable, citing Section 35G of the Central Excise Act, as the issue directly related to the classification of goods and rate of duty, granting liberty to appeal to the Supreme Court if desired.</description>
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      <pubDate>Thu, 18 Jun 2015 00:00:00 +0530</pubDate>
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