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    <title>2023 (2) TMI 1349 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The High Court condoned a 48-day delay in refiling the appeal, then held that the revenue&#039;s challenge to the Tribunal&#039;s order setting aside a service tax demand was not maintainable because questions of taxability, under binding precedent, are to be considered by the Supreme Court. As the appellant could not distinguish the earlier authorities relied on by the respondent, the appeal was dismissed, with liberty to the revenue to pursue appropriate remedies in accordance with law.</description>
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      <description>The High Court condoned a 48-day delay in refiling the appeal, then held that the revenue&#039;s challenge to the Tribunal&#039;s order setting aside a service tax demand was not maintainable because questions of taxability, under binding precedent, are to be considered by the Supreme Court. As the appellant could not distinguish the earlier authorities relied on by the respondent, the appeal was dismissed, with liberty to the revenue to pursue appropriate remedies in accordance with law.</description>
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