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2023 (1) TMI 547 - HC - Service TaxMonetary amount involved in the appeal - Para-2 of the Circular dated 17th August, 2011 - Whether the expression Monetary limit would essentially refer to the excise duty involved and would not include the penalty or interest amount? - appropriate forum - HELD THAT:- Para-2 of the Circular dated 17th August, 2011 clarifies that the expression “Monetary limit” would essentially refer to the excise duty involved and would not include the penalty or interest amount. Since the basic duty involved is below Rs.1Crore, the appeal is certainly below the monetary limit. Further, whether the service carried out by the Appellant is Cargo Handling Services or mining service is essentially a classification dispute. Consequently, following the Judgment of the Karnataka High Court in COMMISSIONER OF SERVICE TAX VERSUS SCOTT WILSON KIRKPATRICK (INDIA) (P.) LTD. [2011 (4) TMI 500 - KARNATAKA HIGH COURT], the Court holds that the appeal against the order of the CESTAT would lie if at all only to the Supreme Court of India. The Court declines to interfere in the present appeal, leaving it open to the Department if it so chooses to avail any other remedy available to it in accordance with law. The appeal is disposed of.
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