2013 (1) TMI 192 - AT - Service Tax

Instructions for appeal filed before the Tribunal - Held that - Since the Board itself had directed the lower authorities not to file an appeal before the Tribunal for an amount of less than Rs.1,00,000/- vide the circular dated 20.10.10, the appeal filed by the Revenue is dismissed. This view has been held by the Hon ble High Court of Gujarat in the case of Stovec Industries Ltd 2013 (1) TMI 72 - GUJARAT HIGH COURT .

Summary

The Appellate Tribunal CESTAT Ahmedabad dismissed the Revenue's appeal against a service tax liability of Rs.99,000 as the circular directed not to appeal for amounts less than Rs.1,00,000. The decision was in line with the High Court's ruling in a similar case. The appeal was dismissed without deciding on the merits or legality.