CESTAT Ahmedabad Dismisses Revenue Appeal on Service Tax Liability, Aligns with Circular Limit

The Appellate Tribunal CESTAT Ahmedabad dismissed Revenue's appeal regarding a service tax liability of Rs.99,000 due to a circular prohibiting appeals for amounts under Rs.1,00,000. The decision aligned with a High Court ruling on a comparable matter, with the appeal being rejected without addressing the substantive or legal issues.

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The Appellate Tribunal CESTAT Ahmedabad dismissed the Revenue's appeal against a service tax liability of Rs.99,000 as the circular directed not to appeal for amounts less than Rs.1,00,000. The decision was in line with the High Court's ruling in a similar case. The appeal was dismissed without deciding on the merits or legality.

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