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    <title>2025 (5) TMI 1834 - DELHI HIGH COURT</title>
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    <description>Service tax appeals involving the taxability of construction of institutions engaged in education fall within the statutory jurisdictional bar where the questions decided are of the kind assigned to the Supreme Court under Section 35L of the Central Excise Act, 1944, as applied through Section 83 of the Finance Act, 1994. An appeal filed under Section 35G was therefore not maintainable before the High Court, and the proper forum lay before the Supreme Court. The dismissal was without prejudice to approaching the Supreme Court.</description>
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      <description>Service tax appeals involving the taxability of construction of institutions engaged in education fall within the statutory jurisdictional bar where the questions decided are of the kind assigned to the Supreme Court under Section 35L of the Central Excise Act, 1944, as applied through Section 83 of the Finance Act, 1994. An appeal filed under Section 35G was therefore not maintainable before the High Court, and the proper forum lay before the Supreme Court. The dismissal was without prejudice to approaching the Supreme Court.</description>
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