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2014 (1) TMI 1653 - CHHATTISGARH HIGH COURTGoods Transport service - Maintainability of appeal - Monetary limit - Held that:- The Tribunal has held that the rule imposing Service Tax on the receiver of the service of goods transport operators for the period of 16-11-1996 to 1-6-1998 was struck down by the court, however, it was validated with retrospective effect. Nonetheless, the Tribunal dismissed the appeal of the Department on the ground that no fresh notice was given. - There seems to be some merit in the argument of the counsel for the appellant. However, considering the amount of Service Tax involved in the matter i.e. 9918/-, we see no justification to admit the appeal. - Decided against Revenue.
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