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Supreme Court - Daily Orders

Commr.Of Cen.Exc.& Ser.Tax Bangalore vs M/S Sobha Developers Ltd. on 17 January, 2017

Bench: Ranjan Gogoi, Ashok Bhushan

                                                     1

                                     IN THE SUPREME COURT OF INDIA

                                     CIVIL APPELLATE JURISDICTION

                                  CIVIL APPEAL NO(S).        9819-9820/2010

                         COMMISSIONER OF CENTRAL EXCISE &
                         SERVICE TAX, KARNATAKA                   ...APPELLANT

                                              VERSUS

                         M/S SOBHA DEVELOPERS LIMITED             ...RESPONDENT

                                                    ORDER

1. Though an attempt has been made by Ms. Pinky Anand, learned Additional Solicitor General to convince the Court that the decision of this Court in Commissioner, Central Excise and Customs, Kerala versus Larsen and Toubro Limited1 would require reconsideration, we are unable to accept the above position upon reading of the judgment rendered in Larsen and Toubro Limited (supra) and having regard to the provisions of Finance Act, 1994 and Finance Act, 2007. The present appeals, therefore, will be squarely covered by the decision of this Court in Larsen and Toubro Limited (supra) and consequentially are dismissed.

....................,J.

(RANJAN GOGOI) Signature Not Verified Digitally signed by NEETU KHAJURIA Date: 2017.01.19 ...................,J.

19:12:42 IST

Reason:                                                             (ASHOK BHUSHAN)
                         NEW DELHI
                         JANUARY 17, 2017

     1       (2016) 1 SCC 170
                                     2

ITEM NO.105                 COURT NO.4                 SECTION IIIB

                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). 9819-9820/2010 COMMR.OF CEN.EXC.& SER.TAX BANGALORE Appellant(s) VERSUS M/S SOBHA DEVELOPERS LTD. Respondent(s) (with appln. (s) for stay) WITH C.A. Nos. 6375-6376/2014 C.A. No. 641/2012 (With appln.(s) for urging addl. grounds and Office Report) C.A. Nos. 6062-6063/2013 (With Office Report) Date : 17/01/2017 These appeals were called on for hearing today. CORAM :

HON'BLE MR. JUSTICE RANJAN GOGOI HON'BLE MR. JUSTICE ASHOK BHUSHAN For Appellant(s) Ms. Pinky Anand, ASG C.A. Nos.9819-9820/2010 Mr. K. Radhakrishnan, Sr. Adv.
Ms. Nisha Bagchi, Adv.
Mr. Rajiv Nanda, Adv.
Mr. H. Raghavendra Rao, Adv. Mr. Ajay Singh, Adv.
Ms. Pooja Sharma, Adv.
Ms. Snidha Mehra, Adv.
Mr. B. Krishna Prasad,Adv.
C.A.Nos. 6375-6376/2014 Ms. Yovini Rohra, Adv.
Mr. Balaji Srinivasan,Adv.
                        Ms.      Srishti Govil, Adv.
                        Ms.      Vaishnavi Subrahmanyam, Adv.
                        Ms.      Pratiksha Mishra, Adv.
                        Mr.      Abhishek Bharti, Adv.
                        Mr.      Arunava Mukherjee, Adv.

C.A. No. 641/2012          Mr.   Arvind P. Datar, Sr. Adv.
                           Mr.   S. Durairaj, Adv.
                           Mr.   S. Sukumaran, Adv.
                           Mr.   Anand Sukumar, Adv.
Mr. Bhupesh Kumar Pathak,Adv.
3
For Ms. Meera Mathur,Adv.
C.A. Nos. 6062-6063/2013 Mr. Sandeep narain, Adv.
                         Mr.    T.C. Nair, Adv.
                         Mr.    M.H. Patil, Adv.
                         For    M/s. S. Narain & Co.

For Respondent(s)       Mr. V.Lakshmikumaran, Adv.
C.A. Nos.9819-9820/2010 Mr. Yogendra Aldek, Adv.
Mr. Aditya Bhattacharya, Adv. Mr. Anandh K., Adv.
Mr. Victor Das, Adv.
Mr. M. P. Devanath,Adv.
C.A. Nos. 641/2012, Ms. Pinky Anand, ASG 6062-6063/2013 and Mr. K. Radhakrishnan, Sr. Adv. 6375-6376/2014 Ms. Nisha Bagchi, Adv.
Mr. Rajiv Nanda, Adv.
Mr. H. Raghavendra Rao, Adv. Mr. Ajay Singh, Adv.
Ms. Pooja Sharma, Adv.
Ms. Snidha Mehra, Adv.
Mr. B. Krishna Prasad,Adv.
UPON hearing the counsel the Court made the following O R D E R C.A. Nos.9819-9820 of 2010 The appeals are dismissed in terms of the signed order.
C.A. Nos. 641/2012, 6062-6063/2013 and 6375-6376/2014 List these matters on 18th January, 2017.
(Neetu Khajuria) (Asha Soni) Court Master Court Master (Signed order in C.A. Nos.9819-9820 of 2010 is placed below)