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2019 (11) TMI 838 - HC - Service TaxMaintainability of appeal - monetary amount involved in the appeal - HELD THAT:- The Central Board of Indirect Taxes and Customs had issued circulars from time to time and the latest being the circular, dated 22.08.2019, which fixed the monetary limits for the Department to file appeals against the order of the Tribunal and per se, the appeal pending before this Court, subject to the condition, the monetary limit should be above ₹ 1 crore. Earlier there was an instruction stipulating the lesser amount, however, the instruction dated 22.08.2019 issued by the Central Board of Indirect Taxes and Customs (CBITC) is not only applicable to the fresh cases but also the pending cases. This appeal is dismissed as withdrawn and the substantial questions of law raises in this appeal are left open.
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