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2019 (10) TMI 768 - SCH - Service TaxMaintainability of appeal - monetary amount involved in the appeal - HELD THAT - Considering the low tax effect, in view of instructions dated 22.08.2019 issued by the Director (Review), Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes Customs (Judicial Cell), New Delhi, the appeal is dismissed.
The Supreme Court dismissed the appeal due to low tax effect, but kept the question of law open. Delay was condoned and pending applications were disposed of.
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