https://www.taxtmi.com/caselaws?id=325219 A Revenue appeal was treated as not maintainable where the tax effect fell below the monetary limit set under the applicable litigation policy issued under section 35R, and none of the stated exceptions applied. The Tribunal also noted that it was not required to wait for a departmental withdrawal application before disposing of a listed appeal, because its function is not subject to departmental control. A further ground relating to penalty under section 76 was treated as beyond the scope of the proceedings. The appeal was dismissed for low tax effect, and the cross-objection was disposed of accordingly. en-us Wed, 10 Feb 2016 00:00:00 +0530 Wed, 28 Sep 2016 12:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325219 A Revenue appeal was treated as not maintainable where the tax effect fell below the monetary limit set under the applicable litigation policy issued under section 35R, and none of the stated exceptions applied. The Tribunal also noted that it was not required to wait for a departmental withdrawal application before disposing of a listed appeal, because its function is not subject to departmental control. A further ground relating to penalty under section 76 was treated as beyond the scope of the proceedings. The appeal was dismissed for low tax effect, and the cross-objection was disposed of accordingly. Case-Laws Service Tax Wed, 10 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325219