Home Case Index All Cases Service Tax Service Tax + SC Service Tax - 2021 (2) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (2) TMI 1217 - SC - Service TaxApplicability of the doctrine of mutuality - HELD THAT:- The High Court relying upon the decision of STATE OF WEST BENGAL & ORS. VERSUS CALCUTTA CLUB LIMITED AND CHIEF COMMISSIONER OF CENTRAL EXCISE AND SERVICE & ORS. VERSUS M/S. RANCHI CLUB LTD. [2019 (10) TMI 160 - SUPREME COURT] proceeded to allow the special appeal without adjudicating, much less recording a clear finding on the factum of applicability of the doctrine of mutuality in the fact situation of the present case. To observe sobriety, it is noted that the impugned judgment does not stand the test of judicial scrutiny. The appeal is restored to the file of the High Court, to be considered afresh on its own merits and in accordance with law - Appeal disposed off.
|