Supreme Court - Daily Orders
Commissioner Of Service Tax Iii Mumbai vs M/S Vodafone India Ltd on 6 October, 2021
Bench: A.M. Khanwilkar, Dinesh Maheshwari, C.T. Ravikumar
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1IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO. 7623 OF 2019
CCE AND CST BANGALORE SERVICE TAX I APPELLANT(S)
VERSUS
CARL ZEISS INDIA PVT. LTD. RESPONDENT(S)
O R D E R
In view of Circular No. 17/2019 (F.No.279/Misc.142/2007-ITJ(Pt.) dated 8th August, 2019 issued by the Department of Revenue, Ministry of Finance, no adjudication is warranted in this appeal due to low tax effect.
Accordingly, the appeal is disposed of leaving the questions of law open.
As prayed, the appellant is granted liberty to revive the appeal if the need/situation arises.
Pending application(s), if any, shall stand disposed of.
....................,J.
(A.M. KHANWILKAR) ....................,J.
Signature Not Verified (DINESH MAHESHWARI) Digitally signed by NEETU KHAJURIA Date: 2021.10.09 14:17:56 ISTReason: ....................,J.
(C.T. RAVIKUMAR) New Delhi;
October 06, 2021.
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ITEM NO.3 Court 3 (Video Conferencing) SECTION III
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). 10815-10819/2014 COMMISSIONER OF SERVICE TAX III MUMBAI Appellant(s) VERSUS M/S VODAFONE INDIA LTD Respondent(s) IA No. 27676/2017 - I/A FOR DETAGGING THE APPEAL IA No. 27676/2017 - INTERLOCUTARY APPLICATION) WITH C.A. No. 6556/2015 (XVII-A) C.A. No. 8766/2016 (XVII-A) C.A. No. 3692/2017 (XVII-A) IA No. 6/2017 - MODIFICATION OF COURT ORDER) C.A. No. 1469/2017 (IV-A) C.A. No. 4009/2018 (III) C.A. No. 10349/2018 (XVII-A) C.A. No. 9745/2018 (XVII-A) (IA No.122488/2018-CONDONATION OF DELAY IN FILING and IA No.122493/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.122492/2018-STAY APPLICATION) C.A. No. 11837-11838/2018 (XVII-A) (FOR ADMISSION and IA No.131425/2018-STAY APPLICATION and IA No.131424/2018-CONDONATION OF DELAY IN FILING APPEAL) C.A. No. 7623/2019 (XVII-A) ( IA No.143210/2019-CONDONATION OF DELAY IN FILING and IA No.143212/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.143211/2019-STAY APPLICATION) C.A. No. 9008-9009/2019 (XVII-A) (IA No.169349/2019-CONDONATION OF DELAY IN FILING and IA No.169353/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.169350/2019-STAY APPLICATION) Diary No(s). 44909/2019 (XVII-A) (IA No.4211/2020-CONDONATION OF DELAY IN FILING and IA No.4213/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.4212/2020-STAY APPLICATION) C.A. No. 1440/2019 (XVII-A) (IA FOR EX-PARTE STAY ON IA 13851/2019 3 IA No. 13851/2019 - EX-PARTE STAY) SLP(C) No. 7147/2019 (IX) (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 37081/2019 IA No. 37081/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 21334/2019 (IX) C.A. No. 4007/2019 (XVII-A) (FOR STAY APPLICATION ON IA 55518/2019 IA No. 55518/2019 - STAY APPLICATION) SLP(C) No. 10281/2019 (IX) (FOR ADMISSION and I.R. and IA No.56467/2019-CONDONATION OF DELAY IN FILING and IA No.56468/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 4959/2019 (XVII-A) (IA No.71612/2019-CONDONATION OF DELAY IN FILING and IA No.71614/2019-EX-PARTE STAY) Diary No(s). 38417/2019 (XVII-A) IA No. 171035/2019 - CONDONATION OF DELAY IN FILING IA No. 171037/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT IA No. 171036/2019 - STAY APPLICATION) C.A. No. 2634/2020 (XVII-A) (IA No.42147/2020-CONDONATION OF DELAY IN FILING and IA No.42149/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.42148/2020-EX-PARTE STAY) C.A. No. 3546-3549/2020 (XVII-A) (IA No.74417/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.74416/2020-EX-PARTE STAY and IA No.74415/2020- CONDONATION OF DELAY IN FILING APPEAL) C.A. No. 5980-5995/2015 (III) C.A. No. 5307/2015 (XVII-A) C.A. No. 2402-2403/2016 (XVII-A) C.A. No. 571-572/2016 (XVII-A) C.A. No. 6092/2017 (III-A) C.A. No. 9152/2017 (XVII-A) C.A. No. 10629/2017 (III) SLP(C) No. 5299/2018 (IX) (IA No.19095/2018-CONDONATION OF DELAY IN FILING) Diary No(s). 16923/2018 (XVII-A) (IA No.80131/2018-CONDONATION OF DELAY IN FILING and IA No.80145/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.80146/2018-STAY APPLICATION) SLP(C) No. 25413-25416/2018 (XIV) 4 C.A. No. 8045-8046/2018 (XVII-A) (FOR ADMISSION and IA No.102566/2018-STAY APPLICATION and IA No.102565/2018-CONDONATION OF DELAY IN FILING APPEAL) C.A. No. 9139-9140/2018 (XVII-A) (IA No.117857/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.117855/2018-STAY APPLICATION and IA No.117853/2018-CONDONATION OF DELAY IN FILING APPEAL) C.A. No. 10071/2018 (XVII-A) (FOR ADMISSION and I.R. and IA No.126679/2018-CONDONATION OF DELAY IN FILING and IA No.126687/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.126684/2018-STAY APPLICATION) C.A. No. 11313-11314/2018 (XVII-A) (IA No.160498/2018-CONDONATION OF DELAY IN FILING and IA No.160504/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.160502/2018-STAY APPLICATION) C.A. No. 7483/2019 (XVII-A) (IA No.122775/2019-CONDONATION OF DELAY IN FILING and IA No.122779/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.122778/2019-STAY APPLICATION) C.A. No. 7155/2019 (XVII-A) (FOR ADMISSION and IA No.131123/2019-EX-PARTE STAY and IA No.131122/2019-CONDONATION OF DELAY IN FILING APPEAL) Diary No(s). 40710/2019 (XVII-A) ( IA No.185365/2019-CONDONATION OF DELAY IN FILING and IA No.185366/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.185367/2019-STAY APPLICATION) Date : 06-10-2021 These matters were called on for hearing today.
CORAM :
HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE DINESH MAHESHWARI HON'BLE MR. JUSTICE C.T. RAVIKUMAR For Appellant(s) Mr. Vishal Agrawal Adv. Mr Mahesh Agarwal Adv Mr Ankur Saigal Adv M/s Tuhina Adv.
M/s Mansi Taneja Adv M/s Sayaree Basu Malik Mr. E. C. Agrawala, AOR Ms. Charanya Lakshmikumaran, AOR Mr. B. Krishna Prasad, AOR Mr. Vikramjut Banerji, LD ASG Mr. M.K.Maroria, AOR Ms. B.Sunita Rao, Adv Ms. Seema Bengani Adv Ms. Vimla Sinha, Adv Mr. Sughosh Subramaniyam, Adv 5 Mr. Uday Khanna, Adv For Respondent(s) Mr. Kabir Dixit, AOR Mr. Rupesh Kumar, AOR Ms. Neelam Sharma, Adv Ms. Pankhuri Shrivastava, Adv Mr. Mayank Nagi, Adv Mr. Sanjeev Sachdeva, Adv
1. Ms. Vanita Bhargava, Adv Mr. Ajay Bhargava, Adv Ms. Shweta Kabra, Adv Ms. Prerna Singh, Adv Ms. Vanita Bhargava, AOR Mr. Anirban Bhattacharya, AOR Mr.S.K. Bagaria, Sr. Adv Mr. R. Satish Kumar, Adv Ms. V. Susheatha, Adv Mr. P. V. Yogeswaran, AOR Mr. S.K. Bagaria, Sr. Adv Mr. S. Nandakumar, Adv Mr. R. Satish Kumar, Adv Ms. DeepikaNandakumar, Adv Mr. M.S. Saran Kumar, Adv Mr. Anand Murthi Rao, Adv Mr. Naresh Kumar, AOR Ms. Kavita Jha, AOR Mr. Shammi Kapoor,Adv Mr. Vishal Kumar, Adv Mr. Prasad V Paranjape, Adv Mr. Sparsh Bhargava, Adv Mr. Vinayak Mathur, Adv Ms. Anishka Gupta, Adv Mr. R. Chandrachud, AOR Mr. Prasad V Paranjape, Adv Mr. Sparsh Bhargava, Advocate Mr. Vinayak Mathur, Advocate Mr. Ankit Sachdeva, Advocate Mr. Kamal Arya, Advocate Ms. Anishka Gupta, Advocate Mr. Kishore Kunal,AOR 6 Mr. Kumar Visalaksh, Adv.
Mr. Gopal Mundhra, Adv.
Mr. Udit Jain, Adv.
Ms. Ginita Bodani, Adv.
Mr. Archit Gupta, Adv.
Ms. Smirithi Rangaraj, Adv.
Mr. M. P. Devanath, AOR Mr. Harish Bindhumadhavan Adv Mr.Ashwini Chandrasekharan Adv Ms.Disha Gursahaney Adv Mr. TVS Raghavendra Sreyas, AOR Mr. Siddharth Vasudev, Adv Ms Gayatri Gulati Adv Mr. Anurag, AOR Mr. Pawanshree Agrawal, AOR Mr. Mukesh Kumar Maroria, AOR Mr. Naresh Thacker, Adv.
Mr. Nishant Shah, Adv.
Mr. Kumar Visalaksh, Adv.
Mr. Udit Jain, Adv.
Mr. Archit Gupta, Adv.
Ms. Virangana Wadhawan, Adv.
Mr. Mahfooz Ahsan Nazki, AOR Mr. Vikas Upadhyay, AOR Mr. E. C. Agrawala, AOR Mr. Sujit Ghosh, Adv Ms. Mannat Waraich, Adv Mr. Nikilesh Ramachandran, AOR Mr.Bharat Rai Chandani Adv Mr. Aneesh Mittal, AOR Mr. V Sridharan, Sr. Adv.
Ms. Charanya Lakshmikumaran, Aor Mr. Aditya Bhattacharya, Adv.
Mr. Karan Sachdev, Adv.
Ms. Mounica Kasturi, Adv.
Ms. Apeksha Mehta, Adv.
Mr. Sahil Pargi, Adv Mr. Vinay Jain, Adv Mr. Punit Dutt Tyagi,AOR Mr. B. Krishna Prasad, AOR Mr. Tushar Jarwal, Adv Mr. Rahul Sateeja, Adv Mr. Anish Kapur, Adv 7 Mr. Deepak Thackur, Adv Mr. Anurag Soan, Adv Ms. Vrinda Bagaria, Adv Mr. Kunal Dutt, Adv Ms. B. Vijayalakshmi Menon, AOR Mr. Punit Dutt Tyagi, AOR UPON hearing the counsel the Court made the following O R D E R C.A. Nos. 4007 OF 2019, 5980-5995 of 2015 and 7155 of 2019 It is agreed that these matters are not connected with the group of cases listed today. Hence, de-linked.
List the matters after two weeks.
SLP(C) No. 25415/2018 @ SLP(C) Nos. 25413-25416/2018 Learned counsel for the respondent submits that settlement has taken place under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 and the settlement certificate has been issued by the competent authority.
In view of above submission, nothing survives for consideration in this petition. Hence, the special leave petition is disposed of.
Mr. S.K. Bagaria, learned senior counsel appearing for the respondent(s) submits that he will place the settlement certificate on record alongwith covering letter of the advocate-on-record by tomorrow, i.e., 8 07.10.2021. That be placed through email, which be placed in appropriate file.
Civil Appeal No. 7623 Of 2019 The appeal is disposed of in terms of the signed order.
Pending applications, if any, stand disposed of.
C.A. No. 6556/2015Mr. S. Ganesh, learned senior counsel appearing for the respondent submits that it pertains to sub-
category(I) but has not been mentioned under that head.
Mr. Vikramjit Banerjee, learned Additional Solicitor General prays for two days' time to verify the position and submit a note of the advocate-on-record for the Department about the correct position.
Depending upon the note, the Registry may place the matter under concerned sub-category on next date i.e., 23.11.2021.
Rest of the cases Mr. Vikramjit Banerjee, learned Additional Solicitor General, has invited our attention to the compilation of the issues involved and date chart of provisions and 9 amendments. The cases have been categorized, particularly in five broad sub-categories, namely:
I. Commission agent or Sales Promotion/ Marketing/ Support Activities.
II. Money transfer agent.
III. Computer Reservation Service.
IV. Telecommunication service/Internet
service.
V. Management, Maintenance or Repair
Service.
The cases covered under concerned sub-category have been notified in the chart following the note presented before us. On next date, the Registry shall arrange the cases as per the sub-categories, referred to above, in the manner mentioned in that chart. This chart is acceptable to the learned counsel appearing for the opposite parties.
Further, the common issue involved in all these cases to be dealt with at the outset is about the interpretation of Rule 3(1)(iii) of the Export of Service Rules, 2005.
We set down these matters for final disposal on 10 23.11.2021 when the stated issue will be dealt at the first instance.
Registry is directed to ensure that the matters which are already disposed of need not be notified henceforth alongwith pending cases.
(DEEPAK SINGH) (VIDYA NEGI) COURT MASTER (SH) COURT MASTER (NSH)