Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2014 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (9) TMI 342 - GUJARAT HIGH COURTMonetary limit for filing revenue appeal - held that:- as the amount involved in these two appeals is ₹ 45,000/- and ₹ 25,000/- respectively, which is below the limit of ₹ 2 lakhs prescribed in the circular dated 20-10-2010, we are dissuaded from considering the merits of the appeal and find it not necessary to go into the merits. Even as the appeal was filed before the issuance of circular dated 20-10-2010, it cannot be disputed that when the appeal came up for consideration for the first time before this court on 4-5-2011 the said circular dated 20-10-2010 prescribing the monetary limit of ₹ 2 lakhs was in vogue. Had the appellant pointed out to the court about that and the description of monetary limit therein, this court would not have issued notice. In any view when the circular was in vogue and the monetary limit was applicable on the date of consideration of appeal, the same would apply. - Decided against the assessee.
|