2019 (11) TMI 1163 - AT - Service Tax

Maintainability of appeal - monetary amount involved in the appeal - HELD THAT - The amount involved in the present cases is below the monetary limit of Rs. 20 lakhs which has been notified vide Board s Instruction being F. No. 390/Misc./116/2017-JC dated 11/07/2018. The appeal is dismissed under litigation policy.

Summary

The Appellate Tribunal CESTAT KOLKATA dismissed the appeal filed by the Revenue against Order-in-Appeal No. 47/PAT/S. Tax/Appeal/2011. The appeal was dismissed as the amount involved was below the monetary limit of Rs. 20 lakhs specified in the Board's Instruction dated 11/07/2018.