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of <h1>Supreme Court India dismisses appeal for tax limit below Circular No. 17/2019</h1> <h3>COMMR. OF SERVICE TAX, CHENNAI Versus M/s FIFTH AVENUE AND ANR.</h3> The Supreme Court of India dismissed the appeal due to the tax effect being below the specified limit in Circular No. 17 of 2019 by the Government of ... Maintainability of appeal - monetary amount involved in the appeal - HELD THAT:- The tax effect in this appeal is below the limit indicated in the Circular No. 17 of 2019 of the Government of India, Ministry of Finance, Department of Revenue, Central Board Direct Taxes Judicial Section dated 8th August, 2019. Appeal dismissed. The Supreme Court of India, in Citation 2023 (5) TMI 441, dismissed the appeal as the tax effect was below the limit specified in Circular No. 17 of 2019 by the Government of India, Ministry of Finance, Department of Revenue, Central Board Direct Taxes Judicial Section.
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