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    <title>2021 (12) TMI 1103 - KARNATAKA HIGH COURT</title>
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    <description>The High Court held that the appeal filed by the revenue challenging the CESTAT order was not maintainable under Section 35G of the Central Excise Act, as issues related to taxability and similar matters fall under the jurisdiction of the Supreme Court under Section 35L. Consequently, the court dismissed the appeal, allowing the revenue to raise substantial legal questions before the Supreme Court. The specific taxability issues and liability of the respondent to pay service tax on various services were not addressed due to the appeal&#039;s maintainability concerns.</description>
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    <pubDate>Thu, 07 Oct 2021 00:00:00 +0530</pubDate>
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      <title>2021 (12) TMI 1103 - KARNATAKA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=416337</link>
      <description>The High Court held that the appeal filed by the revenue challenging the CESTAT order was not maintainable under Section 35G of the Central Excise Act, as issues related to taxability and similar matters fall under the jurisdiction of the Supreme Court under Section 35L. Consequently, the court dismissed the appeal, allowing the revenue to raise substantial legal questions before the Supreme Court. The specific taxability issues and liability of the respondent to pay service tax on various services were not addressed due to the appeal&#039;s maintainability concerns.</description>
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      <pubDate>Thu, 07 Oct 2021 00:00:00 +0530</pubDate>
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