PAKISTAN SERVICES LTD. versus SUPERINTENDENT, CENTRAL EXCISE AND LAND CUSTOMS
Under the Central Excise and Salt Act 1944 Section 2 (DD), First Schedule, Part II, Item No. 1 Constitution of Pakistan (1973), Article 199, Supply of Shopping Arcade within the Premises of Hotel, Services, Facilities and Facilities Was involved. Hotel owners were responsible for paying central excise duty to provide shopping arcade facilities to applicants. There was no mistake in the process of excise authorities issuing a demand notice to the applicants, which was a legal and legitimate action.
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