https://www.taxtmi.com/caselaws?id=389677 The High Court held that the appeals were not maintainable before it as they involved questions directly related to the rate of duty and the value of services, falling under the jurisdiction of the Supreme Court as per Section 35L of the Central Excise Act, 1944. The court upheld the respondent's preliminary objection, concluding that the appeals should be addressed by the Supreme Court. en-us Fri, 06 Dec 2019 00:00:00 +0530 Fri, 13 Dec 2019 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389677 The High Court held that the appeals were not maintainable before it as they involved questions directly related to the rate of duty and the value of services, falling under the jurisdiction of the Supreme Court as per Section 35L of the Central Excise Act, 1944. The court upheld the respondent's preliminary objection, concluding that the appeals should be addressed by the Supreme Court. Case-Laws Service Tax Fri, 06 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389677