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    <title>2011 (4) TMI 1396 - KARNATAKA HIGH COURT</title>
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    <description>The High Court rejected the Revenue&#039;s appeal challenging the Tribunal&#039;s classification of the assessee&#039;s services as &quot;business support services&quot; without liability for service tax. The Court found the appeal not maintainable under Section 35G of the Central Excise Act, directing the Revenue to approach the Apex Court. The High Court also instructed the Registry to return relevant documents to the assessee for potential appeal to the Supreme Court, ensuring procedural fairness and adherence to legal requirements.</description>
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