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1 - 10 of 23 (0.27 seconds)The Central Excise Act, 1944
Itc Ltd vs Cce, Kolkata Iv on 18 September, 2019
f) Toyota Kirloskar Motor (P.) Ltd. v. CCE (2009) 21 STT 378 (Bang. CESTAT)
The Pr. Commissioner Of Income Tax 3 vs Reliance Ports And Terminals Ltd. on 20 November, 2020
c) In the case of Commissioner Vs. Reliance Ports and Terminals Ltd
(supra) the Hon'ble Gujarat High Court has passed the following decision:
Commnr. Of Central Excise, Indore vs M/S. Gas Authority Of India Ltd. on 9 April, 2015
a) In the case of Commissioner of Central Excise Vs. Gas Authority of
India Ltd (Supra) the Hon'ble Supreme Court of India has passed the
following order:
Commissioner Of Central Excise, Mumbai ... vs M/S.I.S.P.L. Industries Ltd on 21 April, 2003
Mumbai)
Commissioner Of Central Excise, Mumbai-III Vs. I.S.P.L. Industries
Ltd. 2003 (154) ELT 3 (SC)
4.7 As regard the ground on the issue of limitation made in the appeal by
the appellant, we find that the issue of taxability on club or association
under club or association service was under dispute right from the
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ST/11288/2016-DB
beginning and various Tribunals and High Courts have passed the order,
mostly in the favour of the assessee, on the ground that due to doctrine of
mutuality there is no provision of service by one person to another person
and later on the matter was taken up by the Apex Court and Larger Bench
of the Apex court finally decided the matter in the case of State of West
Bengal Vs. Culcutta club Ltd. (supra) in favour of the assessee. In this legal
position we are of the view that no suppression of facts or mis-declaration
or any mala fide intention can be attributed to the appellant for non-