2025 (10) TMI 1162

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.... 8210, 8217 & 8218 of 2019 And W. M. P(MD)Nos. 6446, 6447, 6454 & 6455 of 2019 - -<br>Service Tax<br>Honourable Dr. Justice Anita Sumanth And Honourable Mr. Justice C. Kumarappan For the Petitioner : Mr. S. Muthuvenkataraman For the Respondents : Mr. P. Subbiah (for R1) Standing Counsel, Mr. N. Dilip Kumar (for R2), No appearance COMMON ORDER DR. ANITA SUMANTH, J. In W.P(MD)Nos.8210....

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....be granted as the same has been decided in favour of the assessee by the Madras, the Gujarat and Bombay High Courts in the following decisions: (i) M/s.Eastman Spinning Mills (P) Limited Vs. the Secretary, Union of India in W.P(MD)Nos.5582 of 2019 and 15744 of 2019 dated 09.04.2025. (ii) Sal Steels Limited Vs. Union of India [2020 (37) GSTL 3 (Gujarat)]. (iii) Santhan Te....

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....sea transportation service in CIF contracts are hereby quashed and set aside with all consequential reliefs and benefits." 6. This Court in Chennai and Ennore Ports Streamer Agents Association Vs. Union of India [(2023) 7 Centax 63 (Madras, dated 28.03.2023] dealt with an identical challenge, and adopted a slightly different approach, although arriving at the same conclusion as in the above mat....