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2013 (1) TMI 192

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....d:- 7-12-2012<br>ST/250/11 - -<br>Service Tax<br>Mr. M.V. Ravindran, J. Appellant by : Shri P.N. Sarvaiya, A.R. Respondent by : Shri S.R. Dixit, A.R. &nbsp; Per : Mr. M.V. Ravindran; &nbsp....

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....fter hearing both sides, I find it so. Since the Board itself had directed the lower authorities not to file an appeal before the Tribunal for an amount of less than Rs.1,00,000/- vide the circular da....