Mere note in balance sheet not alter legal status of independent entity of companies

Celtic Systems Private Limited Vs C.C.E. & S.T. (CESTAT Ahmedabad)

From the facts on the records, it is not disputed that the appellant company is working under the banner of M/s Celtic System Pvt. Ltd. registered with the registrar of companies in India. Whereas, the Service recipient is working under the banner of M/s Celtic Cross Holding Inc. USA. Both the companies are separately registered in their respective countries. Even the directors of the company though two directors are common but others are different. Even

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