Madras High Court
Commissioner Of Service Tax vs M/S.Verizon Data Services India ... on 5 February, 2020
Author: Vineet Kothari
Bench: Vineet Kothari, R.Suresh Kumar
C.M.A.No.3034 of 2014
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 05.02.2020
CORAM:
THE HON'BLE DR. JUSTICE VINEET KOTHARI
and
THE HON'BLE MR. JUSTICE R.SURESH KUMAR
C.M.A.No.3034 of 2014
Commissioner of Service Tax
No.2054-I, IInd Avenue, 12th Main Road
Anna Nagar, Chennai – 600 040. .. Appellant
..Vs..
1.M/s.Verizon Data Services India Limited
9th Floor Alltius Block, Olympia Tech Park
Plot No.1, SIDCO Industrial Estate
Guindy, Chennai 600032.
2.Customs, Excise and Service Tax Appellate Tribunal
South Zonal Bench, Shasthri Bhawan Annexe
1st Floor, No.26, Haddows Road, Chennai 600 006. .. Respondents
Prayer : Civil Miscellaneous Appeal filed under Section 35 G of the Central Excise Act against
the Final Order No.40627 of 2013 dated 11.12.2013 passed by the CESTAT, South Zonal Bench,
Chennai.
For Appellant : Mr.L.T.Thirumalaisamy
Senior Panel Counsel – C & C.E.
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C.M.A.No.3034 of 2014
DR.VINEET KOTHARI, J.
AND
R. SURESH KUMAR, J.
(kst)
JUDGMENT
(Judgment of the Court was delivered by DR.VINEET KOTHARI, J.) The learned counsel for the appellant Revenue brought to our notice the instruction issued by the Central Board of Indirect Taxes and Customs, New Delhi vide instructions F.No.390/Misc./116/2017-JC dated 22.08.2019, wherein it is stipulated that appeals shall not be filed/pursued by the Department before the High Court in cases where the tax effect does not exceed Rs.1,00,00,000/- (Rupees One Crore only).
2. In the instant case, the tax effect is less than the monetary limit imposed and therefore, the appeal is dismissed as not pressed. No order as to costs.
(V.K., J.) (R.S.K.,J.) 05-02-2020 KST To Customs Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai.
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