9911796707
TMI Blog2016 (6) TMI 1281X X X X Extracts X X X X X X X X Extracts X X X X ..... : S.S GARG This is a miscellaneous application filed by the Revenue for restoration of appeal dismissed summarily vide Final Order Nos. 20106-20158/2016 dated 21.01.2016 in Appeal No. ST/578/2008-DB in terms of Sub-section (6A) (b) of Section 86 of the Finance Act 1994. The applicant has stated that they had filed an appeal under Section 86 of the Finance Act 1994 against the Order-in-Appeal No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice is nothing but 'Works Contract Service'. In view of these circumstances the Revenue has prayed that the appeal needs to be decided on merits and therefore the same may be restored. 2. The learned AR submitted that the Order dated 21.01.2016 has wrongly been passed and the service involved in the present case falls under the exception to the circular dated 17.12.2015 and therefore this will ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the service tax involved is less than Rs. 10,00,000/- (Rupees Ten Lakhs only) and by following the instructions F.No. 390/Misc./163/2010-JC dated 17.12.2015 as reported vide letter dated 01.01.2016. Further dismissal of a case under Litigation Policy will not be a precedent for future cases. 4. In the light of the aforesaid we are of the considered view that this appeal does not deserve resto ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
