2012 (4) TMI 568 - HC - Service Tax

Summary

The High Court of Punjab and Haryana dismissed the revenue's appeal under Section 35G of the Central Excise Act, 1944 against an order by the Customs, Central Excise and Service Tax Appellate Tribunal. The tax amount involved was Rs. 2,07,085, below the Board's monetary limit of Rs. 10 lakhs for challenging orders in the High Court. The appeal was dismissed based on the Board circular without delving into the case's merits.