2011 (4) TMI 1396

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..... enue has preferred this appeal challenging the order passed by the Tribunal [2008 (12) S.T.R. 287 (Tribunal)] which has held that the activity of the assessee falls within the business support service and there is no liability to pay service tax on the part of the assessee. In coming to the said conclusion the Tribunal rejected the contention of the revenue that the activity of the assessee fall .....

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..... on relating to rate of duty 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 appeal is not maintainable. The appeal is rejected reserving liberty to the revenue to approach the Apex Court against the impugned order. 3. The High Court Registry is directed to return the certified copy of .....

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