2022 (6) TMI 768

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....ST<br>HON'BLE MR. JUSTICE T. S. SIVAGNANAM AND HON'BLE MR. JUSTICE HIRANMAY BHATTACHARYYA Appearance:- Mr. Bhaskar Prosad Banerjee, Mr. P. Baidya ..... for the appellants. Mr. Rahul Dhanuka, Mr. H. Chaudhary ... for the respondents. Ms. Pooja Sah ... for respondent (in MAT 153 of 2021) Mr. Vipul Kundalia .. for the Union of India. JUDGMENT (Judgment of the Court was delivered ....

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....ble territory, by way of transportation of goods on a vessel from a place outside India up to Customs station of clearance in India. 3. In the said decision, the notification, which was also impugned in the writ petition filed by the respondent was declared to be unconstitutional. When these appeals were heard by us on 11th November, 2021, it was brought to our notice that as against the decisi....

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....h Court of Gujarat, which was relied on to allow the writ petition filed by the respondent before us. 5. We have perused the judgment and in paragraph 147, the Hon'ble Supreme Court while agreeing with the view taken by the High Court held to the extent that a tax on the supply of a service, which has already been included by the legislation as a tax on the composite supply of goods, cannot be ....