https://www.taxtmi.com/caselaws?id=194212 Departmental Circular No. 21/2015 limits filing of appeals where the tax effect does not exceed Rs. 20 lakhs, and applies to pending as well as future appeals. In the present matter, the tax effect was below that threshold, so the appeal was not pressed and was dismissed accordingly. The Court also granted liberty to preserve the substantial questions of law raised, so that they may be considered in an appropriate future case if necessary. en-us Thu, 29 Sep 2016 00:00:00 +0530 Fri, 01 Sep 2017 07:44:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194212 Departmental Circular No. 21/2015 limits filing of appeals where the tax effect does not exceed Rs. 20 lakhs, and applies to pending as well as future appeals. In the present matter, the tax effect was below that threshold, so the appeal was not pressed and was dismissed accordingly. The Court also granted liberty to preserve the substantial questions of law raised, so that they may be considered in an appropriate future case if necessary. Case-Laws Service Tax Thu, 29 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194212