https://www.taxtmi.com/caselaws?id=377034 The Court dismissed the appeal based on the Revenue's Circular setting a monetary limit for pressing appeals in the High Court, as the disputed claim fell below the threshold. While acknowledging the Circular's importance for public interest, the Court clarified that it may not bind the Court or the assessee. The decision emphasized the need to adhere to Circulars for consistency and public interest, leaving open the possibility of addressing the Revenue's questions in a more suitable case. en-us Fri, 08 Mar 2019 00:00:00 +0530 Wed, 20 Mar 2019 08:45:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377034 The Court dismissed the appeal based on the Revenue's Circular setting a monetary limit for pressing appeals in the High Court, as the disputed claim fell below the threshold. While acknowledging the Circular's importance for public interest, the Court clarified that it may not bind the Court or the assessee. The decision emphasized the need to adhere to Circulars for consistency and public interest, leaving open the possibility of addressing the Revenue's questions in a more suitable case. Case-Laws Service Tax Fri, 08 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377034