Custom, Excise & Service Tax Tribunal
Commissioner Of Service Tax Bangalore vs Wpa World Class Service India Pvt. Ltd on 3 February, 2016
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE Appeal(s) Involved: ST/1087/2010-DB [Arising out of Order-in-Appeal No. 80/2010 dated 22/02/2010 passed by the Commissioner of Central Excise, Bangalore] For approval and signature: HON'BLE SMT ARCHANA WADHWA, JUDICIAL MEMBER HON'BLE SHRI ASHOK K. ARYA, TECHNICAL MEMBER 1 Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? No 2 Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? No 3 Whether Their Lordships wish to see the fair copy of the Order? Seen 4 Whether Order is to be circulated to the Departmental authorities? Yes Commissioner of Service Tax Bangalore 1st To 5th Floor, TTMC Building, Above BMTC Bus Stand, Domlur Bangalore 560 071 Karnataka Appellant(s) Versus WPA World Class Service India Pvt. Ltd. 3rd Floor, No. 9, Eterna Industrial Layout, Koramangala, Bangalore - 560 095 Respondent(s)
Appearance:
Shri N. Jagdish, AR For the Appellant None For the Respondent Date of Hearing: 03/02/2016 Date of Decision: 03/02/2016 CORAM:
HON'BLE SMT ARCHANA WADHWA, JUDICIAL MEMBER HON'BLE SHRI ASHOK K. ARYA, TECHNICAL MEMBER Final Order No. 20194 / 2016 Per : ARCHANA WADHWA This appeal is filed by the Revenue against the Order-in-Appeal No. 80/2010 dated 22.02.2010 passed by the Commissioner of Central Excise, Bangalore.
2. After hearing the learned DR and on perusal of records, we find that the amount involved in this appeal is less than Rs. 10,00,000/- (Rupees Ten Lakhs only) and needs to be summarily dismissed as per the new litigation policy of the Government of India, Ministry of Finance, Department of Revenue CBEC Circular No. F.390/Misc./163/2010-JC dated 17.12.2015 as reported by a letter of CBEC dated 01.01.2016.
3. Accordingly the appeal is dismissed summarily leaving the larger issue open to be decided in an appropriate manner. (Order pronounced and dictated in open court) (ASHOK K. ARYA) TECHNICAL MEMBER (ARCHANA WADHWA) JUDICIAL MEMBER iss