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    <title>2025 (5) TMI 652 - DELHI HIGH COURT</title>
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    <description>HC dismissed the appeal challenging a CESTAT order on service tax limitation grounds. The court held that appeals involving substantive service tax issues must be filed before the SC under Section 35L of the Central Excise Act, not the HC under Section 35G. While dismissing the appeal as not maintainable, the court granted extension of time to file before the SC and allowed potential remedies under the Limitation Act.</description>
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      <link>https://www.taxtmi.com/caselaws?id=770380</link>
      <description>HC dismissed the appeal challenging a CESTAT order on service tax limitation grounds. The court held that appeals involving substantive service tax issues must be filed before the SC under Section 35L of the Central Excise Act, not the HC under Section 35G. While dismissing the appeal as not maintainable, the court granted extension of time to file before the SC and allowed potential remedies under the Limitation Act.</description>
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