https://www.taxtmi.com/caselaws?id=421541 Departmental appeals before the Tribunal are subject to the Board's monetary threshold for tax effect, and the appeal was held not maintainable where the disputed demand fell below that limit. The recognised exceptions for low-tax-effect cases did not apply because the matter did not involve constitutional validity, nor did it challenge any notification, instruction, order, or circular as illegal or ultra vires. The appeal was therefore dismissed on the ground that the tax effect was too low to justify Tribunal review. en-us Thu, 07 Apr 2022 00:00:00 +0530 Wed, 27 Apr 2022 08:30:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421541 Departmental appeals before the Tribunal are subject to the Board's monetary threshold for tax effect, and the appeal was held not maintainable where the disputed demand fell below that limit. The recognised exceptions for low-tax-effect cases did not apply because the matter did not involve constitutional validity, nor did it challenge any notification, instruction, order, or circular as illegal or ultra vires. The appeal was therefore dismissed on the ground that the tax effect was too low to justify Tribunal review. Case-Laws Service Tax Thu, 07 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421541