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2015 (7) TMI 142 - HC - Service TaxMaintainability of appeal - photography service - exemption under Notification No.12/2003-ST dated 20.06.2003 - Monetary limit - Held that:- It is seen from the records that the adjudicating authority initially imposed ₹ 52,417/- as service tax with applicable interest and penalty equivalent to the demand of ₹ 52,417/-. Therefore, it is very clear from the records that the monetary limit having been fixed at ₹ 2 Lakhs, even as per the order of the Adjudicating Authority, the interest and penalty being less than ₹ 2 Lakhs, the appeal is not maintainable. - Decided against Revenue.
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