2021 (2) TMI 1217 - SC - Service Tax

Applicability of the doctrine of mutuality - HELD THAT - The High Court relying upon the decision of STATE OF WEST BENGAL ORS. VERSUS CALCUTTA CLUB LIMITED AND CHIEF COMMISSIONER OF CENTRAL EXCISE AND SERVICE ORS. VERSUS M/S. RANCHI CLUB LTD. 2019 (10) TMI 160 - SUPREME COURT proceeded to allow the special appeal without adjudicating, much less recording a clear finding on the factum of applicability of the doctrine of mutuality in the fact situation of the present case. To observe sobriety, it is noted that the impugned judgment does not stand the test of judicial scrutiny. The appeal is restored to the file of the High Court, to be considered afresh on its own merits and in accordance with law - Appeal disposed off.

Summary

The Supreme Court granted leave to appeal against the judgment of the High Court of Uttarakhand in Central Excise Appeal No. 2 of 2019. The High Court's decision was set aside for not properly considering the applicability of the doctrine of mutuality. The appeal is restored to the High Court for fresh consideration. All legal contentions are left open for both parties. Pending applications are disposed of.