2008 (11) TMI 351 - AT - Service Tax

Penalty- whether appeal filed against such order was to be dismissed as non-maintainable since disputed amount was less than Rs. 5000?-Held,yes.

Summary

The Appellate Tribunal CESTAT, New Delhi dismissed two appeals against orders imposing a penalty of Rs. 1,000 each by the Commissioner due to the small amount involved in each case (less than Rs. 50,000). The Tribunal found the appeals non-maintainable and expressed surprise at the imposition of such a small penalty. The appeals were dismissed, and stay petitions were also disposed of.