Supreme Court of India
M/s. Super Poly Fabriks Ltd. v. Commissioner of Central Excise, Punjab
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
From the headnote
t Finance Act, 1994 - s. 65 (19) and (25) - Service tax - Liability to pay - Assessee entering into 'Consignment c Stockistship Agreement' with a company- Demand of service tax - Assessee denying the liability on the ground that it was not rendering any service as a clearing and forwarding agent - Authorities/courts below holding the assessee liable - On appeal, held: The fact as to whether the assessee in effect 0 and substance was a clearing and forwarding agent, can be ascertained from the terms of the agreement - In the instant case, the same having not been decided, matter remitted to
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