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    <title>2025 (7) TMI 337 - CALCUTTA HIGH COURT</title>
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    <description>The HC dismissed the appeal as not maintainable, ruling that appeals concerning classification issues under the Central Excise Act read with Finance Act provisions cannot be entertained by the HC. The matter involved determining whether respondent&#039;s activities constituted insurance auxiliary services for service tax liability purposes. Since the disputed service tax amount of Rs.4,72,32,433 fell below the Rs.5 crore threshold, the department could not appeal to the SC either. The substantial questions of law remained open for future consideration.</description>
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      <title>2025 (7) TMI 337 - CALCUTTA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=774269</link>
      <description>The HC dismissed the appeal as not maintainable, ruling that appeals concerning classification issues under the Central Excise Act read with Finance Act provisions cannot be entertained by the HC. The matter involved determining whether respondent&#039;s activities constituted insurance auxiliary services for service tax liability purposes. Since the disputed service tax amount of Rs.4,72,32,433 fell below the Rs.5 crore threshold, the department could not appeal to the SC either. The substantial questions of law remained open for future consideration.</description>
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