9911796707
TMI Blog2012 (10) TMI 836X X X X Extracts X X X X X X X X Extracts X X X X ..... .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 service outside India? Is there any evidence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 determination of any question having a relatin to the ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ermination 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 Section 35-L of the Act. In that view of the matter, this appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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