2012 (10) TMI 836

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....ah for the Respondent. JUDGMENT V.M. Sahai, J. - We have heard Mr. K.N. Shastri, learned counsel appearing for the appellant and Mr. Dhaval Shah, learned counsel appearing for the respondent. 2. This tax appeal has been filed proposing the following two substantial questions of law, which are extracted below: "Is there any evidence that the said service provider has performed any se....

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....r after the 1st day of July,2003 (not being an order relating, among other things, to the determination of any question having a relation to the rate of duty of excise or to the value of goods for purpose of assessment) , if the High Court is satisfied that the case involves a substantial question of law 35-L(b) Any order passed by the Appellate Tribunal relating, among other things, to the ....

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....t being an order, relating to among other things, to the determination of any question having a relation to the rate of duty on excise or to the value of goods for the purpose of assessment. This case, falls squarely within the phrase "determination of any question relating to rate of service tax" and it is the Apex Court alone which has exclusive jurisdiction to decide the said question under Sec....