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2013 (1) TMI 192 - AT - Service TaxInstructions for appeal filed before the Tribunal - Held that:- Since the Board itself had directed the lower authorities not to file an appeal before the Tribunal for an amount of less than Rs.1,00,000/- vide the circular dated 20.10.10, the appeal filed by the Revenue is dismissed. This view has been held by the Hon ble High Court of Gujarat in the case of Stovec Industries Ltd [2013 (1) TMI 72 - GUJARAT HIGH COURT].
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