(B.V. Nagarathna and Prashant Kumar Mishra, JJ.)
Commissioner of Service Tax Presently Principal Commissioner of Goods and Service Tax Delhi South ___________________ Appellant;
v.
Federation of India Export Organization (FIEO) _________ Respondent.
Civil Appeal No. 4253 of 2023 (@ Diary No(s). 41358/2018), decided on July 7, 2023
The Order of the court was delivered by
Order
1. Delay condoned.
2. Learned counsel for the appellant submitted that the tax effect in the instant appeal is less than Rupees Two Crores (Rs. 1,70,000,00/-). Hence, the Civil Appeal is dismissed.
3. The question of law, if any, is kept open.
4. Pending application(s) shall stand disposed of.
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