Custom, Excise & Service Tax Tribunal
Service Tax - Ahmedabad vs Young Mens Christian Association on 5 September, 2019
Customs, Excise & Service Tax Appellate Tribunal,
West Zonal Bench : Ahmedabad
REGIONAL BENCH - COURT NO. 3
Service Tax Appeal No.10745 of 2017
[Arising out of OIA-AHM-SVTAX-000-APP-138-139-16-17 passed by Commissioner
(Appeals) Commissioner of Central Excise, Customs and Service Tax-AHMEDABAD-I]
C.S.T. & S.T.-Ahmedabad .... Appellant
7 Th Floor, Central Excise Bhawan, Nr. Polytechnic
Central Excise Bhavan, Ambawadi,
Ahmedabad, Gujarat-380015
VERSUS
M/s Young Mens Christian Association .... Respondent
S.G. Highway, Ahmedabad Gujarat-380051.
APPEARANCE :
Sh. G. Jha, (AR) for the Appellant Sh. N. K. Tiwari, Consultant for the Respondent CORAM: HON'BLE MR. RAMESH NAIR, MEMBER (JUDICIAL) HON'BLE MR. RAJU, MEMBER (TECHNICAL) FINAL ORDER NO. A/ 11693 /2019 DATE OF HEARING: 05.09.2019 DATE OF DECISION: 05.09.2019 RAMESH NAIR The Revenue filed this application against Order in Appeal No. OIA- AHM-SVTAX-000-APP-138-139-16-17.
2. On perusal of records of the appeal, we find that in appeal, amount involved is less than Rs. 50 lakhs. In terms of Board's circular on Government's litigation policy instruction F.No. 390/Misc/116/2017-JC dated 22.08.2019, as amended, Revenue is not supposed to file appeal where the amount involved is not exceeding Rs. 50 lakhs. Accordingly, the appeal is dismissed on the ground of Government's litigation policy without going into the merit of appeal.
(Dictated and pronounced in the open court) (Ramesh Nair) Member (Judicial) (Raju) Member (Technical) seema