2024 (9) TMI 245 - SCH - Service Tax

Dismissal of appeal on the ground of monetary limit - Issues involved Classification of services - Site formation and Clearance, Excavation and Earthmoving and Demolition Service or Mining service - service of removal of overburden in relation to mining of lignite - HELD THAT - In view of the latest Circular dated 06.08.2024, issued by the Central Board of Direct Taxes, in exercise of its power under Section 35R of the Central Excise Act, 1944, whereby the monetary limit of Rs.5 crore has been fixed for not filing the appeal in the Supreme Court, it is not inclined to entertain these appeals, which are, accordingly, dismissed in terms of the above-cited Circular. The pending interlocutory applications also stand disposed of.

Summary

The Supreme Court dismissed the appeals due to tax amounting to Rs.2.10 crores falling below the Rs.5 crore limit set by a Circular issued by the Central Board of Direct Taxes. Pending applications were also disposed of, but the legal question remains open for future cases.