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2016 (2) TMI 1166 - AT - Service TaxMonetary amount involved in the appeal - maintainability of appeal - Held that: - in Boards Circular F.No. 390/Misc./163/2010-JC dated 17.12.2015, the monetary limit for filing of appeals in the Tribunal has been increased from ₹ 5,00,000/- to ₹ 10,00,000/- - Recently, the CBE&C vide Circular dated 1.1.2016 has clarified that the litigation policy shall be applicable with regard to the pending cases also. In view the fact that the amount involved is less than ₹ 10,00,000/-, the appeal of Revenue is dismissed.
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