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Commissioner, Of Service Tax (Delhi) vs M/S Ashu Export Pvt. Ltd. on 2 March, 2020

Bench: A.M. Khanwilkar, Dinesh Maheshwari

                                                         1

                                        IN THE SUPREME COURT OF INDIA
                                        CIVIL APPELLATE JURISDICTION


                                          CIVIL APPEAL NO. 4892/2019

                         COMMISSIONER OF SERVICE TAX                         APPELLANT(S)

                                                             VERSUS

                         M/S. KAUNI ACADMY OF TRAVELS                        RESPONDENT(S)

                                                    O R D E R

1. Learned counsel for the appellant, on instructions issued by the Department of Revenue, Ministry of Finance vide F.No.390/Misc./116/2017-JC dated 22.08.2019, seeks permission to withdraw this appeal along with pending applications therein due to low tax effect.

2. Permission granted, subject to just exceptions.

3. The appeal and pending application are dismissed as withdrawn, leaving question of law open.

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

(A.M. KHANWILKAR) Signature Not Verified ....................,J.

(DINESH MAHESHWARI) DEEPAK SINGH Date: 2020.03.03 17:24:50 IST NEW DELHI MARCH 02, 2020.

Reason:

ITEM NO.39 COURT NO.7 SECTION XIV 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 Special Leave to Appeal (C) No(s). 33928/2014 (Arising out of impugned final judgment and order dated 10-03-2014 in CEAC No. 21/2013 passed by the High Court Of Delhi At New Delhi) COMMISSIONER OF SERVICE TAX (DELHI) Petitioner(s) VERSUS M/S ASHU EXPORT PVT. LTD. Respondent(s) IA No. 1/2014 - CONDONATION OF DELAY IN FILING IA No. 2/2015 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT IA No. 3/2015 - PERMISSION TO FILE LENGTHY LIST OF DATES) WITH SLP(C) No. 7586/2016 (XIV) C.A. No. 4892/2019 (XVII-A) (FOR ADMISSION and I.R. and IA No.72436/2019-CONDONATION OF DELAY IN FILING and IA No.72439/2019-STAY APPLICATION) Date : 02-03-2020 These matters were called on for hearing today. CORAM :

HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE DINESH MAHESHWARI For Petitioner(s) Mr. K.M. Natraj, ASG Mr. Arijit Prasad, Sr. Adv. Ms. Nisha Bagchi, Adv.

Ms. Sunita Rani Singh, Adv. Mr. Shailesh Madiyal, Adv. Mr. B. Krishna Prasad, AOR For Respondent(s) Mr. Kavin Gulati, Sr. Adv.

Mr. Ashwini Chandrasekaran, Adv. Mr. Dheeraj Srivastava, Adv. Ms. Priyanka Rathi, Adv.

Mr. Rohit Arora, Adv.

Mr. Arjun Harkauli, AOR Mr. Prateek Garg, Adv.

Mr. Sujit Ghosh, Adv.

Mr. Dhruv Bhattacharya, Adv. Mr. Anshuman Gargesh, Adv.

UPON hearing the counsel the Court made the following O R D E R SLP(C)No.33928/2014 Delay condoned.

Learned counsel for the petitioner, on instructions issued by the Department of Revenue, Ministry of Finance vide F.No.390/Misc./116/2017-JC dated 22.08.2019, seeks permission to withdraw this petition along with pending applications therein due to low tax effect.

Permission granted, subject to just exceptions.

The special leave petition and pending application(s) are dismissed as withdrawn, leaving question of law open.

The appeal and pending application(s) are dismissed as withdrawn in terms of the signed order.

Leave granted.

List this matter in the third week of November, 2020.

 (NEETU KHAJURIA)                                      (VIDYA NEGI)
   COURT MASTER                                        COURT MASTER

(Signed order is placed on the file.)