2016 (10) TMI 112 - HC - Service Tax

Courier service rendered across the borders of India - entitlement for exemption from payment of service tax - Tribunal held that there was nothing in the Rules to indicate that the consideration for export of services should be received in convertible foreign exchange, for claiming the exemption u/r 4, so, the appellants were not liable to pay service tax as there was no restriction during the relevant time reported in 2007 (12) TMI 47 - CESTAT, CHENNAI - Appellant seeks to withdraw the present Civil Miscellaneous Appeal, as the monetary limit relating to the matter is less than ₹ 15,00,000/- and want the liberty to be granted to revive the Civil Miscellaneous Appeal, if it is found that it had been withdrawn, inadvertently, even though it falls under the exceptions mentioned in the relevant circular issued by the Central Board of Excise & Customs. Held that - the present Civil Miscellaneous Appeal stands dismissed, as withdrawn. It is made clear that the questions of law, which may arise for the decision of this Court, in the present Civil Miscellaneous Appeal, are left open to be considered and decided in appropriate cases, in accordance with law. It is also made clear that it would be open to the Appellant/Department to revive the Civil Miscellaneous Appeal, if it is found that it had been withdrawn, inadvertently, even though it falls under the exceptions mentioned in the relevant instructions issued by the Central Board of Excise & Customs, within a period of twelve weeks from today. - Appeal dismissed as withdrawn

Summary

The High Court of Madras allowed the withdrawal of a Civil Miscellaneous Appeal by the Appellant/Department due to a monetary limit issue. The appeal stands dismissed but can be revived if withdrawn inadvertently within twelve weeks. No costs were awarded.