The Commissioner, Service Tax Mumbai v. M/S. Emerald System Engineering Limited
Case brief
What is this about?
The High Court of Bombay disposed of an appeal filed by the Commissioner of Service Tax against M/s. Emerald System Engineering Limited. The appeal was voluntarily withdrawn by the appellant on the grounds that the tax effect was below the limits stipulated in a CBIC circular dated 22 August 2019.
What did the court decide?
Appeal disposed of as withdrawn. Refund of court fee granted.