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    <title>2018 (12) TMI 1366 - CALCUTTA HIGH COURT</title>
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    <description>The High Court examined the interpretation of Section 35G of the Central Excise Act, 1944 in the context of service tax appeals. It was determined that the Court lacked jurisdiction to decide questions related to the rate of duty in service tax matters. The Court dismissed the appeal due to jurisdictional constraints but granted the appellant liberty to pursue the matter in an appropriate forum. The dispute centered on the assessability of service tax for cleaning factory premises, with the Court emphasizing the connection between assessability and the applicable rate of duty.</description>
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      <description>The High Court examined the interpretation of Section 35G of the Central Excise Act, 1944 in the context of service tax appeals. It was determined that the Court lacked jurisdiction to decide questions related to the rate of duty in service tax matters. The Court dismissed the appeal due to jurisdictional constraints but granted the appellant liberty to pursue the matter in an appropriate forum. The dispute centered on the assessability of service tax for cleaning factory premises, with the Court emphasizing the connection between assessability and the applicable rate of duty.</description>
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      <pubDate>Thu, 04 Oct 2018 00:00:00 +0530</pubDate>
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