TMI Blog2018 (2) TMI 1613X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act - Even otherwise, ordinarily, as per the Litigation Policy following the instructions in F.No.390/Misc./163/2010-JC dated 17.12.2015, the value of the service tax disputed being less than ₹ 10,00,000/-, no appeal is maintainable - appeal dismissed. - C.E.A. NO. 100001/2017 - - - Dated:- 29-1-2018 - MRS. S. SUJATHA AND MR. JOHN MICHAEL CUNHA JJ. Appellant: (By Sri. S.N. Raj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e has classified the disputed services under the category of Management or Maintenance or Repair Service , whereas the respondent has contended that the disputed activity amounts to manufacture and hence not liable to service tax or service is nothing but Works Contract Service . 3. Learned counsel appearing for the respondent raised preliminary objections regarding the maintainability of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1994. 5. We have heard the learned counsel for the respective parties and perused the material on record. 6. Admittedly, the dispute is relating to the classification of the taxable service. The Division Bench of this Court in M/s. Scott Wilson Kirkpatrick (India) Private Limited (supra) at para 36 has held thus: 36. Broadly the following disputes do not fall within the jurisdictio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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