Supreme Court - Daily Orders
Commissioner Of Service Tax V Mumbai vs M/S Ufo Moviez India Ltd on 6 January, 2022
Bench: A.M. Khanwilkar, C.T. Ravikumar
1
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO.181 OF 2022
(Arising from Diary No(s). 15834/2020)
COMMISSIONER OF SERVICE TAX-V, MUMBAI APPELLANT(S)
VERSUS
M/S UFO MOVIEZ INDIA LTD. RESPONDENT(S)
O R D E R
Delay condoned.
In the facts of the present case as it is not disputed that the respondent had regularly paid amount towards VAT liability in respect of the subject goods during the relevant period, the question of claiming service tax thereon does not arise.
Accordingly, in the facts of the present case, the civil appeal is dismissed. Pending applications stand disposed of.
....................,J.
(A.M. KHANWILKAR) Signature Not Verified Digitally signed by NEETU KHAJURIA Date: 2022.01.08 12:20:27 IST Reason: ....................,J.
(C.T. RAVIKUMAR) NEW DELHI O6 JANUARY, 2022 2 ITEM NO.7 Court 3 (Video Conferencing) 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 Diary No(s). 15834/2020 (Arising out of impugned final judgment and order dated 17-08-2017 in AN No. 85260/2016 passed by the Custom Excise Service Tax Appellate Tribunal, West Zonal Bench At Mumbai) COMMISSIONER OF SERVICE TAX-V, MUMBAI Appellant(s) VERSUS M/S UFO MOVIEZ INDIA LTD Respondent(s) (IA No.78637/2020-CONDONATION OF DELAY IN FILING and IA No.78639/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.78638/2020-STAY APPLICATION ) Date : 06-01-2022 This matter was called on for hearing today. CORAM :
HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE C.T. RAVIKUMAR For Appellant(s) Mr. N.Venkataraman, ASG Mr. M.K.Maroria, AOR Ms. Depanwita Priyanka, Adv Mr. Rupesh Kumar, Adv Mr. Apporv Kurup, Adv Mr. Bhuvan Mishra, Adv Mr. B. V. Balaram Das, AOR For Respondent(s) Mr. V. Sridharan, Sr. Adv.
Mr. Aditya Bhattacharya, Adv. Mr. Vinay Kr. Jain, Adv. Ms. Apeksha Mehta, Adv. Ms. Mounica Kasturi, Adv. Ms. Charanya Lakshmikumaran, AOR UPON hearing the counsel the Court made the following O R D E R Delay condoned.
The appeal is dismissed in terms of the 3 signed order.
Pending applications, if any, shall stand disposed of.
(NEETU KHAJURIA) (VIDYA NEGI) COURT MASTER COURT MASTER
(Signed order is placed on the file.)