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2017 (1) TMI 802 - AT - Service TaxMaintainability of appeal - rejection on the ground that the amount involved is less than ₹ 10,00,000/- - Held that: - the matter involved in this appeal is concerning classification of the activities of the respondent and which are of recurring nature - This exception viz., ‘classification issues of legal and/or recurring nature’ is under sub-clause ‘c’ of Para 3 of the instructions F. No. 390/Misc./163/2010-JC, dated 17-8-2011 issued by C.B.E. & C., Department of Revenue, Ministry of Finance, Government of India says that adverse judgment relating to issue of classification having legal and/or recurring nature has to be contested and decided on merits irrespective of the monetary amount involved - appeal restored.
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