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    <title>2020 (10) TMI 731 - GUJARAT HIGH COURT</title>
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    <description>The High Court dismissed the Revenue&#039;s appeal against the Customs Tribunal&#039;s order, upholding the demand for service tax under Business Auxiliary Service but setting aside the demand under ECIS category. The High Court found the appeal non-maintainable before them and directed the Revenue to pursue legal recourse in the appropriate forum. The Court emphasized procedural aspects of jurisdiction and forum selection over substantive tax issues.</description>
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      <description>The High Court dismissed the Revenue&#039;s appeal against the Customs Tribunal&#039;s order, upholding the demand for service tax under Business Auxiliary Service but setting aside the demand under ECIS category. The High Court found the appeal non-maintainable before them and directed the Revenue to pursue legal recourse in the appropriate forum. The Court emphasized procedural aspects of jurisdiction and forum selection over substantive tax issues.</description>
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