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2017 (2) TMI 842 - AT - Service TaxRestoration of appeal - appeal was dismissed summarily on the ground that the amount involved in the appeal was less than ₹ 10,00,000/- - Held that: - the issue involves classification and the subject activities of respondent are continuing one, therefore, issue of classification becomes a recurring one, which is covered under Para 3, sub-clause ‘c’ of the original C.B.E. & C. Instruction F. No. 390/Misc./163/2010-JC, dated 17-8-2011 introduced vide Instruction F. No. 390/Misc./163/2010-JC, dated 17-12-2015 - Revenue’s application for restoration of appeal on account of this prima facie mistake has to be restored to its original place and deserves to be decided on merit - appeal restored - decided in favor of appellant.
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