https://www.taxtmi.com/caselaws?id=276425 An appeal under Section 35G was held not maintainable because the substantial question concerned service classification and fell within the statutory exception for questions relating to the rate of duty or the value of goods for assessment. As that subject matter falls within Section 35L, exclusive jurisdiction lies with the Supreme Court and the High Court cannot decide the merits of the revenue appeal. The court therefore rejected the appeal before it, while leaving the revenue free to move the Apex Court. en-us Wed, 20 Apr 2011 00:00:00 +0530 Sat, 10 Nov 2018 13:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276425 An appeal under Section 35G was held not maintainable because the substantial question concerned service classification and fell within the statutory exception for questions relating to the rate of duty or the value of goods for assessment. As that subject matter falls within Section 35L, exclusive jurisdiction lies with the Supreme Court and the High Court cannot decide the merits of the revenue appeal. The court therefore rejected the appeal before it, while leaving the revenue free to move the Apex Court. Case-Laws Service Tax Wed, 20 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276425