TMI Blog2016 (6) TMI 1281X X X X Extracts X X X X X X X X Extracts X X X X ..... as reported vide letter dated 01.01.2016 - dismissal of a case under Litigation Policy will not be a precedent for future cases - application for restoration of appeal dismissed. - ST/ROA/20191/2016 in ST/578/2008-DB - Misc. Order No: 20262 / 2016 - Dated:- 15-6-2016 - SHRI S.S GARG AND SHRI ASHOK K. ARYA, JJ. For The Appellant : Shri N. Jagdish, AR For The Respondent : Shri Rajesh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ₹ 10,00,000/- (Rupees Ten Lakhs only) prescribed under the above mentioned circular. In the instant case the issue involved is classification of taxable service provided by the respondent inasmuch as the Revenue has classified the disputed services under the category of Management or Maintenance or Repair Service while the respondent contended that the disputed activity amounts to manufac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has not returned any finding on the classification of the taxable service and therefore the issue will not be covered by the exception which was inserted vide Clause (c) in the circular dated 17.12.2015. 3. We have heard the learned counsel for the parties and perused the records. We also find that there is no specific finding on classification given by the learned Commissioner. We find that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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