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CEXA/110/2018 of COMM. OF CENTRAL EXCISE & SERVICE TAX, HALDIA COMMISSIONERAT vs INDUSTRIAL HANDLING

Calcutta High CourtCEXA

About this record

The Calcutta High Court decided this matter on 6 December 2021. The registry identifies it as CNR WBCHCO0042302018. It was heard by Justice T. S. Sivagnanam,hon'Ble Justice Hiranmay Bhattacharyya.

The disposal recorded by the registry is "Appeal dismissed; activity not taxable before 2008". The record refers to 2 enactments, among them Central Excise Act, 1944 and Central Goods and Service Tax Act, 2017. 4 statutory provisions are noted on the record.

Court record

Court record details
CourtCalcutta High Court
Record typeCEXA
Case numberCNR WBCHCO0042302018
Date of decision
Decision year2021
BenchHON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
PetitionerCOMM. OF CENTRAL EXCISE & SERVICE TAX, HALDIA COMMISSIONERAT
RespondentINDUSTRIAL HANDLING
DisposalAppeal dismissed; activity not taxable before 2008
Acts
Sections
  • Section 35G of the Central Excise Act, 1944
  • Section 174 of the Central Goods and Service Tax Act, 2017
  • Section 69 of the Central Excise Act
  • Rule 4(1) of the Service Tax Rules, 1994

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