Supreme Court - Daily Orders
Commissioner Of Service Tax, Ahmedabad vs Adani Enterprises Ltd on 1 August, 2022
Bench: Surya Kant, Abhay S. Oka
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO(S). 4773/2022
COMMISSIONER OF SERVICE TAX, AHMEDABAD APPELLANT(S)
VERSUS
ADANI ENTERPRISES LTD RESPONDENT(S)
O R D E R
It is not in dispute that the amended definition of “Transportation of Coastal Goods and Goods Transported through National Waterways and Inland Water” came into effect from 01.09.2009, whereas, the period in dispute is from 2006 to 2009 i.e. prior to the amended definition came into force.
In view of this, we find no case to interfere with the impugned order dated 15.03.2022 passed by the Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench At Ahmedabad.
The appeal is, accordingly, dismissed. Pending application(s), if any, shall stand disposed of.
…………………………………………………..J (SURYA KANT) …………………………………………………..J Signature Not Verified (ABHAY S. OKA) Digitally signed by NIRMALA NEGI NEW DELHI;
Date: 2022.08.0416:44:48 IST Reason: AUGUST 01, 2022.
ITEM NO.8 COURT NO.14 SECTION XVII-A
S U P R E M E C O U R T O F I N D I A
RECORD OF PROCEEDINGS
CIVIL APPEAL NO(S). 4773/2022 COMMISSIONER OF SERVICE TAX, AHMEDABAD APPELLANT(S) VERSUS ADANI ENTERPRISES LTD RESPONDENT(S) ( IA No.97024/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.97023/2022-STAY APPLICATION ) Date : 01-08-2022 This appeal was called on for hearing today. CORAM :
HON'BLE MR. JUSTICE SURYA KANT HON'BLE MR. JUSTICE ABHAY S. OKA For Appellant(s) Mr. N.Venkataraman ASG Mr. M.K.Maroria AOR Mr. Manish Pushkarna Adv Mr. Shyam Gopal Adv Mr. Siddhant Kohli Adv Mr. Abhigya Kushwaha Adv For Respondent(s) Ms. Vanita Bhargava, Adv Mr. Ajay Bhargava, Adv Ms. Prerna Singh, Adv M/S. Khaitan & Co., AOR UPON hearing the counsel the Court made the following O R D E R The appeal is dismissed in terms of the signed order.
Pending application(s), if any, shall stand disposed of.
(NIRMALA NEGI) (PREETHI T.C.) COURT MASTER (SH) BRANCH OFFICER (Signed order is placed on the file)