2014 (8) TMI 338 - AT - Service Tax

Maintainability of appeal before CESTAT - Admission of appeal where the value is less than prescribed monetary limit - Applicability of proviso under Section 35C of the Central Excise Act, 1944 - Held that - for the issue of service tax, proviso under Section 35C of the Central Excise Act, 1944 are not applicable - Decision in the case of Asiatic Enterprises 2006 (9) TMI 485 - CESTAT, KOLKATA followed - Decided in favour of assessee.

Summary

The Appellate Tribunal CESTAT MUMBAI admitted the appeal as the amount in dispute was less than Rs. 50,000. The issue related to service tax, and the proviso under Section 35C of the Central Excise Act, 1944 was found not applicable. The appeal was admitted based on this finding.