2011 (4) TMI 1492

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ding that the online information and database access and/or retrieval service being rendered by the assessee as defined under Section 65(75) is not covered by the services rendered and further held that the very fact that private network services form part of the telecommunication services indicate that they cannot be equated with online information database and access/retrieval service. According....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ls squarely within the exception carved out in Section 35G, '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 purposes of assessment', and the High Court has no jurisdiction to adjudicate the said issue, as held by this Court in the case of Commissioner of Central Excise v. M/s. Mangal....