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TMI Blog2019 (11) TMI 1208X X X X Extracts X X X X X X X X Extracts X X X X ..... nd these instructions are also applicable on pending appeals. It is further averred that personal penalty involved in this appeal is ₹ 70,47,000/- which is below the said threshhold limit of Rs. One crore. In this view of the matter it is averred in the application that Commissioner of Central Goods and Service Tax,Ludhiana has sent instructions to withdraw the present appeal. Appeal dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) Whether the Hon'ble Tribunal was justified in treating the services provided by the Respondent to M/s BSNL as same which had been provided by M/s BSNL to its subscribers? ii) Whether the service of promotion and marketing of service of a client i.e. business auxiliary service, as defined in Section 65 (19)(ii) of the Finance Act,1944 read with Section 65 (105) (zzb) ibid, provide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its for filing appeals before this Court to Rs.One Crore and these instructions are also applicable on pending appeals. It is further averred that personal penalty involved in this appeal is ₹ 70,47,000/- which is below the said threshhold limit of Rs. One crore. In this view of the matter it is averred in the application that Commissioner of Central Goods and Service Tax,Ludhiana has sent i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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