Supreme Court of India

Signode India Limited v. Commr.of Cen. Excise & Customs - Ii

Neutral citation
Reported as [2017] 6 S.C.R. 997
Bench Ranjan Gogoi and Navin Sinha JJ.
Decided 8 March 2017

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.

1 Supreme Court bench has cited this judgment.

What the Court ordered

We are of the view that prior to the amendment made by the Finance Act of 2005 with effect from 16.06.2005, the appellant would not be liable to pay F service tax on the service rendered by it in terms of Section 65(23) read with Section 105(zr) of the Act. ·.

Judgment, page 7

Where later benches applied it

Of those, 1 referred to

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