Commissioner Of Service Tax v. M/S Dhl Lemuir Logistics

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 02.01.2020

CORAM:

THE HON'BLE DR. JUSTICE VINEET KOTHARI and THE HON'BLE MR. JUSTICE R.SURESH KUMAR C.M.A.No.2539 of 2017 Commissioner of Service Tax "Newry Towers", No.2054-I, 2nd Avenue 12th Main Road, Anna Nagar, Chennai 600 040.

.. Appellant ..Vs..

M/s.DHL Lemuir Logistics Private Limited (formerly M/s.Excel India Private Limited) Srinivas Towers, I Floor, No.5, Cenotaph Road, Second Land, Alwarpet, Chennai 600 018. .. Respondent Prayer : Civil Miscellaneous Appeal is filed under Section 35 G of the Customs Excise Act, 1944, against the Final Order No.631 of 2012 dated 08.06.2012 passed by the CESTAT, South Zonal Bench, Chennai.

For Appellant : Mr.A.P.Srinivas, Sr.Standing Counsel For Respondent: Mr.N.Inbarajan

J U D G M E N T

(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).

https://hcservices.ecourts.gov.in/hcservices/

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.

-s/d- Assistant Registrar(CS-IV) True Copy Sub-Assistant Registrar KST To 1.Customs Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai +1 CC to Mr.A.P.Srinivas, Advocate sr 170 +1 CC to Mr.N.Inbarajan, Advocate sr 216.

C.M.A.No.2539 of 2017 SSD(CO) SP(21/02/2020) https://hcservices.ecourts.gov.in/hcservices/