The Commissioner of GST and Central Excise Versus M\/s. Multicolour Projects India Ltd.
Service Tax
2018 (11) TMI 1394 – MADRAS HIGH COURT – TMI
MADRAS HIGH COURT – HC
Dated:- 31-10-2018
Civil Miscellaneous Appeal Nos.2492 & 2493 of 2018 And CMP.No.19035 of 2018
Service Tax
Mr.Justice T.S. Sivagnanam And Mrs.Justice V. Bhavani Subbaroyan
\nFor the Appellant : Mr.Rajnish Pathiyil, SPC
\nCOMMON JUDGMENT
\n(Judgment was delivered by T.S.SIVAGNANAM,J)
\nThese appeals by the Revenue have been directed against the common order passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai in Final Order Nos.41218 and 41219 of 2017 dated 12.7.2017 raising the following substantial questions of law:-\n<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n and Central Excise, Salem-1 instructing to withdraw the above appeals based on the Board's monetary policy circular. He would state that on account of the monetary limit involved, which is lesser than the threshold fixed by the Board's Circular dated 11.7.2018, he has been instructed to withdraw the appeals. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Commissioner of GST and Central Excise Versus M\/s. Multicolour Projects India Ltd.Service Tax2018 (11) TMI 1394 – MADRAS HIGH COURT – TMIMADRAS HIGH COURT – HCDated:- 31-10-2018Civil Miscellaneous Appeal Nos.2492 & 2493 of 2018 And CMP.No.19035 of 2018 Service TaxMr.Justice T.S. Sivagnanam And Mrs.Justice V. Bhavani Subbaroyan For the Appellant : Mr.Rajnish Pathiyil, SPC … Continue reading “The Commissioner of GST and Central Excise Versus M\/s. Multicolour Projects India Ltd.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-15211","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15211","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=15211"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15211\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15211"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=15211"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15211"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n3. Be that as it may, it is seen that the appeals have been filed by the Revenue, which arose out of a common order passed by the Tribunal dated 12.7.2017. The Original Authority demanded service tax to the tune of Rs. 48,91,553\/-. Thus, the monetary limit, involved in the instant case, being well below the amount fixed in the instruction dated 11.7.2018, we hold that the Department cannot pursue these appeals.
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