2025 (10) TMI 1162

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 and 8218 of 2019, the prayer is ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ecided 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 Textile Private Limited Vs. Union o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 matters. 7. The Bench held that t....