https://www.taxtmi.com/caselaws?id=788692 The Tribunal refused to admit a second appeal because the disputed tax and penalties fell below the prescribed monetary threshold under the statutory bar on low-value disputes. As the case did not involve any question relating to rate of tax or valuation, the exception to the monetary limit was not attracted. The proceeding therefore ended at the maintainability stage, and no examination on merits was undertaken. en-us Mon, 23 Mar 2026 00:00:00 +0530 Fri, 27 Mar 2026 08:52:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788692 The Tribunal refused to admit a second appeal because the disputed tax and penalties fell below the prescribed monetary threshold under the statutory bar on low-value disputes. As the case did not involve any question relating to rate of tax or valuation, the exception to the monetary limit was not attracted. The proceeding therefore ended at the maintainability stage, and no examination on merits was undertaken. Case-Laws Service Tax Mon, 23 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788692