Supreme Court - Daily Orders
The Commissioner Of Service Tax vs M/S Jain Housing And Construction Ltd. on 5 September, 2023
Author: B.V. Nagarathna
Bench: B.V. Nagarathna
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NOS. /2023
(@ CIVIL APPEAL DIARY NO(S). 31457/2023)
THE COMMISSIONER OF SERVICE TAX APPELLANT(S)
VERSUS
M/S JAIN HOUSING AND CONSTRUCTION LTD. RESPONDENT(S)
O R D E R
Delay condoned.
Mr. N. Venkatraman, learned ASG appearing for the appellant submitted that the issues which arise in these appeals are covered by the judgment of this Court in Total Environment Building Systems Pvt. Ltd. vs. Deputy Commissioner of Commercial Taxes and Others [(2022) SCC Online SC 953] and therefore, these appeals may be accordingly disposed.
Since the aforesaid judgment applies on all fours to these appeals, the Civil Appeals stand, accordingly, disposed of.
Pending application(s), if any, shall stand disposed of.
.......................J. ( B.V. NAGARATHNA ) .......................J. Signature Not Verified ( UJJAL BHUYAN ) Digitally signed by RADHA SHARMA Date: 2023.09.12 11:03:47 IST Reason: NEW DELHI;
SEPTEMBER 5, 2023
ITEM NO.8 COURT NO.12 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). 31457/2023 (Arising out of impugned final judgment and order dated 24-02-2023 in STA No. 562/2012 24-02-2023 in STA No. 563/2012 24-02-2023 in STA No. 564/2012 passed by the Customs, Excise And Service Tax Appellate Tribunal, Chennai Regional Bench) THE COMMISSIONER OF SERVICE TAX Petitioner(s) VERSUS M/S JAIN HOUSING AND CONSTRUCTION LTD. Respondent(s) (IA No.173507/2023-CONDONATION OF DELAY IN FILING and IA No.173508/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Date : 05-09-2023 These petitions were called on for hearing today. CORAM :
HON'BLE MRS. JUSTICE B.V. NAGARATHNA HON'BLE MR. JUSTICE UJJAL BHUYAN For Petitioner(s) Mr. N. Venkatraman, A.S.G. Mr. Mukesh Kumar Maroria, AOR Ms. Aakansha Kaul, Adv.
Mr. V.C. Bharathi, Adv.
Ms. Priyanka Das, Adv.
Mr. Siddhant Kohli, Adv.
For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned.
The appeals are disposed of in terms of the signed order.
Pending application(s), if any, shall stand disposed of.
(RADHA SHARMA) (MALEKAR NAGARAJ) COURT MASTER (SH) COURT MASTER (NSH) (Signed order is placed on the file)