TMI Blog2019 (11) TMI 838X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Final Order No.40081/2014 dated 31.01.2014 3.In this appeal, the following substantial questions of law have been raised, (1)In the facts and circumstances of the case whether the Tribunal's findings that the respondentassessee did not have much leverage in getting the Service Tax amount in time and he is the small time enterpreneur will constitute as r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the actual turnover of the Respondent-assessee of ₹ 38,30,487/- for 2005-06, ₹ 48,96,983/- for 2006-07, ₹ 58,97,722/- for 2007-08 and ₹ 68,65,778 /- for 2008-09? 4.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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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