Supreme Court · 2017 INSC 214 · Decided 8 March 2017
Signode India Limited v. COMMR.OF CEN. Excise & Customs - Ii
- Court
- Supreme Court of India
- Citation
- 2017 INSC 214 · [2017] 6 S.C.R. 997
- Case number
- CIVIL APPEAL No. 6038/2007
- Decided
- 8 March 2017
- Bench
- RANJAN GOGOI, NAVIN SINHA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Finance Act, 1994: ,-- A B ss.2(23), s.65 (23), s.65 (76b), s.65(105)(zr) and s.65 (105) (zzzf) - Service tax - Service rendered by appellant in the C manufacturing unit of Principal manufacturer - Liability sought to be fastened on the appellant on ground that service rendered by appellant service", however, appellant claimed that service rendered by it amounts to a "packaging activity'', which has become exigible to service tax by amendment 0 to Finance Act, 1994 and by insertion of s.65(76b) and s.65(105)(zzzf) with effect from 16.06.2005 - Tribunal found appellant
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