9911796707
TMI Blog2021 (12) TMI 76X X X X Extracts X X X X X X X X Extracts X X X X ..... mits. Whether the appellant is liable to pay Service Tax on testing charges received by it in respect of the services rendered in India to its foreign client? - HELD THAT:- As per the said issue involved, it does not fall under any of the two categories, which are specified in para 1.3 of Circular dated 17.8.2011. Therefore, merely if any substantial question of law involved, the Revenue is not allowed to file appeal before this Tribunal. Since the amount involved is less than ₹ 50 lakhs, therefore, as per the clear positions from both the above Circulars, no substantial question of law related to constitutional validity of law and/or ultra vires of notification/instruction/circular/order etc. involved in the present case. Theref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ₹ 50 lakhs and the issue does not fall under the exclusion category as per the Government s policy on monetary limits, the appeal is liable to be dismissed on this ground itself. 5. On the other hand, Shri Nitin Ranjan, learned DC (AR) appearing for the Revenue strongly object for disposal of the appeal on monetary limits. As per the earlier order of this Tribunal, the learned AR has produced a letter issued by the Dy. Commissioner, Navi Mumbai Commissionerate wherein it was stated that since the issue involved is of substantial question of law, the same cannot be disposed of on monetary limits in terms of Circular dated 22.08.2019 read with the Instructions F. No. 390/MISC/163/2010-JC DATED 17.8.2011. 6. We have carefully cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... volved, the Revenue is not allowed to file appeal before this Tribunal. Since the amount involved is less than ₹ 50 lakhs, therefore, as per the clear positions from both the above Circulars, we are of the view that no substantial question of law related to constitutional validity of law and/or ultra vires of notification/instruction/circular/order etc. involved in the present case. Therefore, the present case does not fall under the exclusion category as prescribed in para 1.3 of the Circular dated 17.8.2011. 9. Accordingly, as per the issue involved in the present case, the Revenue is not supposed to file appeal before this Tribunal being amount involved is less than ₹ 50 lakhs. Therefore, the appeal filed by the Revenue is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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