2023 (9) TMI 1068 - SCH - Service Tax

Maintainability of appeal - monetary limit involved in the appeal - HELD THAT - The Appeal is dismissed owing to low tax effect. Any substantial question of law if arises in this appeal limited to the question on which notice has been issued is left open to be agitated in an appropriate matter.

Summary

The Supreme Court dismissed the appeal due to low tax effect. Any substantial question of law can be raised in a separate matter. Pending applications are disposed of.