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    <description>Under the departmental litigation policy, revenue appeals are not to be pursued where the amount in dispute is below the prescribed threshold and no substantial question of law arises. In this service tax matter, the Tribunal applied the 11.07.2018 instruction and found that the dispute did not raise any substantial legal question warranting appellate scrutiny. The Revenue&#039;s appeal was therefore dismissed as continuation of the proceedings was not justified under the policy.</description>
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      <description>Under the departmental litigation policy, revenue appeals are not to be pursued where the amount in dispute is below the prescribed threshold and no substantial question of law arises. In this service tax matter, the Tribunal applied the 11.07.2018 instruction and found that the dispute did not raise any substantial legal question warranting appellate scrutiny. The Revenue&#039;s appeal was therefore dismissed as continuation of the proceedings was not justified under the policy.</description>
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