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2016 (9) TMI 1359

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....16<br>C.M.A. No. 3588 of 2011 and M.P. No. 1 of 2011 - -<br>Service Tax<br>Mr. Nooty Ramamohana Rao and Mr. Dr. P. Devadass, JJ. ORDER In this appeal, though substantial questions of law do aris....

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....l not be filed in case where tax effect does not exceed Rs. 20 lakhs. In the instant case, tax effect is less than the limit of Rs. 20 lakhs prescribed in the said circular and hence, this appeal is n....