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2013 (6) TMI 465 - AT - Service TaxAppeal by Revenue before CESTAT - maintainability - Held that:- an identical issue was before the Hon'ble High Court of Gujarat in the case of Stovec Industries Limited [2013 (1) TMI 72 - GUJARAT HIGH COURT], wherein the Hon'ble High Court vide judgment dated 10.7.2012 applied the Circular dated 17.08.2011 for the issue which was decided by the Tribunal [2011 (3) TMI 1099 - CESTAT, AHEMDABAD] and against which the Revenue had filed appeal before issuance of Circular. In the present case the amount involved in this appeal is only Rs. 2,52,146/- - Appeal filed by revenue dismissed.
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