2018 (8) TMI 1512 - AT - Service Tax

Monetary amount in appeal - the amount involved is less than 10, 00, 000/- - Held that - According to the instruction issued under F. No. 390/Misc./163/2010-JC dated 17.12.2015 in partial modification of the earlier instruction dt. 17/08/2011 monetary limit for filing the appeal before the Tribunal by the Revenue has been fixed at 10, 00, 000/- - Since in this appeal the amount is less than 10, 00, 000/- the appeal has to be rejected - the appeal is dismissed on monetary limits without going into the merits.

Summary

The appeal was dismissed by the Appellate Tribunal CESTAT CHENNAI as the amount involved was less than Rs. 10,00,000. The monetary limit for filing the appeal by the Revenue was fixed at Rs. 10,00,000. The Tribunal applied this limit and dismissed the appeal without going into the merits. The decision was based on instructions issued by the CBEC and a previous High Court ruling.