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    <description>The HC dismissed the appeal against the Tribunal&#039;s order on service tax value maintainability, citing that issues related to service value can only be addressed by the SC under Section 35L. The appellant was granted the liberty to approach the SC, with the possibility of excluding the appeal period for limitation purposes.</description>
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      <description>The HC dismissed the appeal against the Tribunal&#039;s order on service tax value maintainability, citing that issues related to service value can only be addressed by the SC under Section 35L. The appellant was granted the liberty to approach the SC, with the possibility of excluding the appeal period for limitation purposes.</description>
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