TAL MAHAL HOTELS LTD. versus FEDERATION OF PAKISTAN
Central Excise and Salt Act 1944 Section 3 All hotel facilities and utilities, including excise duty catering supplies and equipment, as provided by the hotel, are provided or excluded from the payment of excise duty, however provided by a hotel. , The amount of security deposit does not decrease. Received or altered the category of services or utilities provided by the hotel, and thus cannot be charged excise duty under Act 1 of 1944.
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