2017 (2) TMI 842

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....in Appeal No. ST/35/2007-DB filed by the Department. The said appeal was dismissed summarily on the ground that the amount involved in the appeal was less than Rs. 10,00,000/- (Rupees ten lakhs only) and as per the new Litigation Policy vide Instruction No. F. 390/Misc./163/2010-JC, dated 17-12-2015. The applicant has further stated that the services rendered by the assessee falls under the taxable service of 'Goods Transport Agency Service' and liable to service tax whereas respondent (service provider's) contends that issue here is more on the 'taxability' of their operations than the classification. The Department submits that the issue involved in this case is that of classification of service and the said issue is of recurring nature a....

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....n saying that issue in the subject appeal involves issue of classification and same is of recurring nature. Commissioner of Central Excise, Cochin in its miscellaneous application inter alia mentions that "the issue involved in this case is classification of the activity undertaken by the assessee under "Goods Transport Agency Service" and is of recurring nature". 6. From the facts of the case, it is evident that the issue involves classification and the subject activities of respondent are continuing one, therefore, issue of classification becomes a recurring one, which is covered under Para 3, sub-clause 'c' of the original C.B.E. & C. Instruction F. No. 390/Misc./163/2010-JC, dated 17-8-2011 introduced vide Instruction F. No. 390....

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.... must be an obvious and patent mistake and not something which has to be established by a long drawn process of reasoning. 6.2 Here we have come to the considered view that the matter involved in this appeal is concerning classification of the activities of the respondent, which are of recurring nature. This exception viz., 'classification issues of legal and/or recurring nature' is under sub-clause 'c' of Para 3 of the instructions F. No. 390/Misc./163/2010-JC, dated 17-8-2011 issued by C.B.E. & C., Department of Revenue, Ministry of Finance, Government of India saying that in these exception cases the instructions of non-filing or withdrawal of appeal by the Department in the cases below the monetary limit of Rs. 10 lakhs will not....