Supreme Court - Daily Orders
Commissioner Of Service Tax Mumbai vs Citibank Na on 27 January, 2015
Author: Chief Justice
Bench: Chief Justice, A.K. Sikri
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IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO. OF 2015 (D.No.42062 OF 2014)
COMMISSIONER OF SERVICE TAX, MUMBAI ... APPELLANT(S)
VERSUS
CITI BANK N.A. ...RESPONDENT(S)
O R D E R
1. This appeal is directed against the judgment and order passed by the Customs Excise and Service Tax Appellate Tribunal, West Zonal Bench at Mumbai (for short, “the Tribunal”) in Appeal No.ST/84/12, Final Order No.A/827/14/CSTB/C-I dated 11.06.2014.
2. We have heard learned Attorney General for India.
3. Delay condoned.
4. We find no merit in the appeal. Accordingly, the Civil Appeal is dismissed. However, we are of the opinion that the Tribunal, while allowing the assessee's appeal, ought not to have used strong expressions against Signature Not Verified Digitally signed by Ramana Venkata Ganti Date: 2015.01.28 16:31:48 IST Reason: 2 the assessing authority. Therefore, we delete those strong expressions used by the Tribunal in the course of the order passed by it.
Ordered accordingly.
….................CJI.
(H.L. DATTU) …..................J. ( A.K. SIKRI ) NEW DELHI;
JANUARY 27, 2015
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ITEM NO.13 COURT NO.1 SECTION III
S U P R E M E C O U R T O F I N D I A
RECORD OF PROCEEDINGS
Petition(s) for CIVIL APPEAL DIARY NO. Diary No(s). 42062/2014
(Arising out of impugned final judgment and order dated 11/06/2014 in AN No. 84/2012,11/06/2014 in ON No. 827/2014 passed by the Custom Excise Service Tax Apellate Tribunal, West Zonal Bench at Mumbai) COMMISSIONER OF SERVICE TAX MUMBAI Petitioner(s) VERSUS CITIBANK NA Respondent(s) (with appln. (s) for condonation of delay in filing appeal and office report) Date : 27/01/2015 This petition was called on for hearing today. CORAM :
HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE A.K. SIKRI For Petitioner(s) Mr.Mukul Rohagti, A.G.for India Mr.D.L.Chidananda, Adv. Mr.Abhinav Mukerji, Adv. Mr. B. Krishna Prasad,Adv.
For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned.
Appeal dismissed, in terms of the signed order.
(G.V.Ramana) (Vinod Kulvi) Court Master Asstt.Registrar (Signed order is placed on the file)