https://www.taxtmi.com/caselaws?id=337722 An appeal dismissed under the litigation policy's monetary limit can be restored where the dispute falls within the recognised exception for classification issues of a legal or recurring nature. The text states that the earlier dismissal was only a collective summary disposal based on the monetary threshold, while the underlying controversy concerned classification of the respondent's activities as taxable service. Because such classification disputes are continuing in nature, they are not governed by the monetary bar. The restoration was therefore treated as correction of an obvious mistake apparent from the record, not a review of the prior order, and the appeal was restored for decision on merits. en-us Thu, 30 Jun 2016 00:00:00 +0530 Mon, 16 Jan 2017 08:24:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337722 An appeal dismissed under the litigation policy's monetary limit can be restored where the dispute falls within the recognised exception for classification issues of a legal or recurring nature. The text states that the earlier dismissal was only a collective summary disposal based on the monetary threshold, while the underlying controversy concerned classification of the respondent's activities as taxable service. Because such classification disputes are continuing in nature, they are not governed by the monetary bar. The restoration was therefore treated as correction of an obvious mistake apparent from the record, not a review of the prior order, and the appeal was restored for decision on merits. Case-Laws Service Tax Thu, 30 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337722