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2019 (3) TMI 1055 - HC - Service TaxMonetary amount involved in the appeal - appeal of Revenue before the High Court - Circular of the Revenue bearing F.No.390/Misc./116-2017-JC - Held that:- A Circular issued by the Revenue binds the Revenue but, it may not bind the Court or the assessee. We have here a situation where the Revenue's advocate seeks to disown the Circular and seeks to brush it aside in this case. If such a tend is allowed, in future every matter filed by the Revenue will chart the same course. In every case, the Revenue proposes certain questions and terms them as substantial questions of law. The Revenue's Circular covers this matter - The appeal is dismissed on account of the same.
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