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2021 (12) TMI 76 - CESTAT MUMBAIApplication for early hearing - monetary amount involved in the appeal - levy of service tax - testing charges received by it in respect of the services rendered in India to its foreign client - whether Revenue’s appeal be decided on merit or monetary limits in the light of Circular No. 390/MISC/116/2017-JC dated 22.08.2019? - scope of the Circular - HELD THAT:- On careful reading of the Circular, it is found that at para 4 of the said Circular it is stated that issues involving substantial questions of law as described in para 1.3 of the instruction dated 17.8.2011 would be contested irrespective of the prescribed monetary limits. Whether the appellant is liable to pay Service Tax on testing charges received by it in respect of the services rendered in India to its foreign client? - HELD THAT:- As per the said issue involved, it does not fall under any of the two categories, which are specified in para 1.3 of Circular dated 17.8.2011. Therefore, merely if any substantial question of law involved, the Revenue is not allowed to file appeal before this Tribunal. Since the amount involved is less than ₹ 50 lakhs, therefore, as per the clear positions from both the above Circulars, no substantial question of law related to constitutional validity of law and/or ultra vires of notification/instruction/circular/order etc. involved in the present case. Therefore, the present case does not fall under the exclusion category as prescribed in para 1.3 of the Circular dated 17.8.2011. As per the issue involved in the present case, the Revenue is not supposed to file appeal before this Tribunal being amount involved is less than ₹ 50 lakhs. Therefore, the appeal filed by the Revenue is dismissed on monetary limits vide Circular dated 22.08.2019.
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