Supreme Court - Daily Orders
Bharat Sanchar Nigam Ltd. Thru Its Chief ... vs The State Of Andhra Pradesh Revenue ... on 11 April, 2023
Bench: S. Ravindra Bhat, Dipankar Datta
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
SPECIAL LEAVE PETITION (C) NO(S). 16551-16555 OF 2012
BHARAT SANCHAR NIGAM LTD.
THRU ITS CHIEF GENERAL MANAGER .....Petitioner(s)
Vs.
THE STATE OF ANDHRA PRADESH REVENUE DEPARTMENT .....Respondent(s)
WITH
SLP(C) No. 2940/2014, SLP(C) No. 2943/2014, SLP(C) No. 39498/2013,
SLP(C) No. 2481/2014, SLP(C) No. 2479/2014, SLP(C) No. 2942/2014,
SLP(C) No. 25469/2015, SLP(C) No. 2947-2948/2014, SLP(C) No.
39495/2013, SLP(C) No. 39499/2013, SLP(C) No. 2939/2014, SLP(C) No.
2949/2014, SLP(C) No. 6163/2016, SLP(C) No. 24548/2015, SLP(C) No.
25461/2015, SLP(C) No. 39497/2013, SLP(C) No. 2941/2014, SLP(C) No.
2950/2014, SLP(C) No. 26814/2015, SLP(C) No. 16557-16562/2012,
SLP(C) No. 23093/2012, SLP(C) No. 23096/2012, SLP(C) No.
23097/2012, SLP(C) No. 23095/2012, SLP(C) No. 23094/2012, SLP(C)
No. 10543/2013, SLP(C) No. 30985/2012, SLP(C) No. 30984/2012, C.A.
No. 8774/2012, SLP(C) No. 2945/2014, SLP(C) No. 2944/2014, SLP(C)
No. 2946/2014, SLP(C) No. 33099/2012, SLP(C) No. 25462/2015, SLP(C)
No. 33102/2012, SLP(C) No. 39492/2013, SLP(C) No. 39491/2013,
SLP(C) No. 39494/2013, SLP(C) No. 25468/2015, SLP(C) No. 5879/2013,
SLP(C) No. 5880/2013, SLP(C) No. 33108/2013, SLP(C) No. 11718/2013,
SLP(C) No. 13390/2013, SLP(C) No. 39483/2013, SLP(C) No. 40117/
2012, SLP(C) No. 10880/2013, SLP(C) No. 39485/2013, SLP(C) No.
39484/2013, SLP(C) No. 39487/2013, SLP(C) No. 39486/2013, SLP(C)
No. 5244/2013, SLP(C) No. 39490/2013, SLP(C) No. 39489/2013
O R D E R
Signature Not Verified
Digitally signed by Delay condoned.
NEETA SAPRA
Date: 2023.04.27
17:16:59 IST
Applications seeking amendment of cause title are Reason:
SLP (C) No(s). 16551-16555/2012 1 OF 11 allowed.
It is argued on behalf of the States of Andhra Pradesh and Telangana that the impugned judgment so far as it holds that Sales Tax is not leviable on Value Added Services and SIM Cards cannot be supported. Learned senior counsel has relied upon the judgment of this Court in “Tata Consultancy Services vs. State of A.P.” [(2005) 1 SCC 308] where it was held that the medium on which software is embedded (apart from the software) itself are goods and, therefore, subjected to levy of sales tax.
The impugned judgment of the Andhra Pradesh High Court has referred to the judgment of this Court in “Idea Mobile Communication Ltd. vs. CCE & Customs” [(2011) 9 SCR 789] which held that services provided by ‘Telecom Service Provider’ are subjected to levy under the Finance Act, 1994 [Section 65(105) (zzzx)].
In the present case, the High Court held that SIM Cards, Rechargeable Coupons, Fixed Monthly Charges and Value-Added Services (towards SMS, ring tones, download music etc.) are not “goods”. It relied upon not only the judgment in “Idea Mobile Communication” but also the judgments of this Court in “Bharat Sanchar Nigam Ltd. vs. Union of India” [2006(2) SCR 823], “Associated Cement Companies Ltd. vs. Commissioner of Customs” [2001 (1) SCR 608] and “Tata Consultancy Services vs. State of A.P.“ (relied upon by the revenue).
The High Court, however, remitted the matter for SLP (C) No(s). 16551-16555/2012 2 OF 11 consideration for ascertainment of facts relating to levy of sales tax on non-refundable deposits and refundable deposits. It also held that the transactions relating to telephone sets, modems and caller IDs instruments are subject to sales tax levy.
Having considered submissions of the learned counsel for the parties and also having gone through the impugned judgment, this Court is of the opinion that no interference is called for especially in view of the fact that the High Court has taken note of all the decisions on the point.
Furthermore, in the recent judgment in C.A. NOS.11400- 11401/2018 “Commissioner of Customs, Central Excise & Service Tax Vs. M/S Suzlon Energy Ltd.” this Court has held in a slightly analogous context I.e. customized engineering drawings, are not “goods” but are essentially services and, therefore, subjected only to levy of service tax under the Finance Act, 1994.
The special leave petitions and C.A. No. 8774 of 2012 are, accordingly, dismissed.
All pending applications are disposed of.
...................J. (S. RAVINDRA BHAT) ....................J. (DIPANKAR DATTA) New Delhi;
April 11, 2023.
SLP (C) No(s). 16551-16555/2012 3 OF 11
ITEM NO.6 COURT NO.14 SECTION XII-A
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). 16551-
16555/2012
(Arising out of impugned final judgment and order dated 08-09-2011 in TRC No. 53/2007 08-09-2011 in TRC No. 80/2008 08-09-2011 in TRC No. 106/2008 08-09-2011 in TRC No. 181/2008 08-09-2011 in TRC No. 245/2008 passed by the High Court of A.P. at Hyderabad) BHARAT SANCHAR NIGAM LTD.
THRU ITS CHIEF GENERAL MANAGER Petitioner(s) VERSUS THE STATE OF ANDHRA PRADESH REVENUE DEPARTMENT Respondent(s) WITH SLP(C) No. 2940/2014 (XII-A) (IA No. 1/2013 - CONDONATION OF DELAY IN FILING IA No. 2/2013 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS IA No. 3/2014 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 2943/2014 (XII-A) (IA No. 1/2013 - CONDONATION OF DELAY IN FILING IA No. 2/2013 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS IA No. 3/2014 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 39498/2013 (XII-A) (IA No. 1/2013 - CONDONATION OF DELAY IN FILING IA No. 2/2013 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS IA No. 3/2014 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 2481/2014 (XII-A) (IA No. 4/2014 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT IA No. 3/2014 - PERMISSION TO FILE ANNEXURES) SLP(C) No. 2479/2014 (XII-A) ( FOR [PERMISSION TO FILE ANNEXURES] ON IA 3/2014 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 4/2014 IA No. 4/2014 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT IA No. 3/2014 - PERMISSION TO FILE ANNEXURES) SLP(C) No. 2942/2014 (XII-A) (IA No. 1/2013 - CONDONATION OF DELAY IN FILING IA No. 2/2013 - CONDONATION OF DELAY IN REFILING / CURING THE SLP (C) No(s). 16551-16555/2012 4 OF 11 DEFECTS IA No. 3/2014 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 25469/2015 (XII-A) (IA No. 4/2015 - AMENDMENT IN CAUSE TITLE IA No. 1/2015 - CONDONATION OF DELAY IN FILING IA No. 2/2015 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS IA No. 3/2015 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 2947-2948/2014 (XII-A) (IA No. 1/2013 - CONDONATION OF DELAY IN FILING IA No. 3/2013 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS IA No. 5/2014 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 39495/2013 (XII-A) (IA No. 1/2013 - CONDONATION OF DELAY IN FILING IA No. 2/2013 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS IA No. 3/2014 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 39499/2013 (XII-A) (IA No. 1/2013 - CONDONATION OF DELAY IN FILING IA No. 2/2013 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS IA No. 3/2014 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 2939/2014 (XII-A) (IA No. 1/2013 - CONDONATION OF DELAY IN FILING IA No. 2/2013 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS IA No. 3/2014 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 2949/2014 (XII-A) (IA No. 1/2013 - CONDONATION OF DELAY IN FILING IA No. 2/2013 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS IA No. 3/2014 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 6163/2016 (XII-A) (IA No. 3/2016 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 24548/2015 (XII-A) (IA No. 3/2015 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 25461/2015 (XII-A) (IA No. 3/2015 - AMENDMENT IN CAUSE TITLE IA No. 1/2015 - CONDONATION OF DELAY IN FILING IA No. 2/2015 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) SLP (C) No(s). 16551-16555/2012 5 OF 11 SLP(C) No. 39497/2013 (XII-A) (IA No. 1/2013 - CONDONATION OF DELAY IN FILING IA No. 2/2013 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS IA No. 3/2014 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 2941/2014 (XII-A) (IA No. 1/2013 - CONDONATION OF DELAY IN FILING IA No. 2/2013 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS IA No. 3/2014 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 2950/2014 (XII-A) (IA No. 1/2013 - CONDONATION OF DELAY IN FILING IA No. 2/2013 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS IA No. 3/2014 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 26814/2015 (XII-A) (IA No. 3/2015 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 16557-16562/2012 (XII-A) SLP(C) No. 23093/2012 (XII-A) SLP(C) No. 23096/2012 (XII-A) SLP(C) No. 23097/2012 (XII-A) SLP(C) No. 23095/2012 (XII-A) SLP(C) No. 23094/2012 (XII-A) SLP(C) No. 10543/2013 (XII-A) (IA No. 1/2013 - CONDONATION OF DELAY IN FILING IA No. 2/2013 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS IA No. 3/2013 - PERMISSION TO FILE ANNEXURES) SLP(C) No. 30985/2012 (XII-A) (IA No. 3/2012 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 30984/2012 (XII-A) (IA No. 3/2012 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 8774/2012 (XII-A) SLP(C) No. 2945/2014 (XII-A) (IA No. 1/2013 - CONDONATION OF DELAY IN FILING SLP (C) No(s). 16551-16555/2012 6 OF 11 IA No. 2/2013 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS IA No. 3/2014 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 2944/2014 (XII-A) (IA No. 1/2013 - CONDONATION OF DELAY IN FILING IA No. 2/2013 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS IA No. 3/2014 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 2946/2014 (XII-A) (IA No. 1/2013 - CONDONATION OF DELAY IN FILING IA No. 2/2013 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS IA No. 3/2014 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 33099/2012 (XII-A) (IA No. 1/2012 - CONDONATION OF DELAY IN FILING) SLP(C) No. 25462/2015 (XII-A) (IA No. 1/2015 - CONDONATION OF DELAY IN FILING IA No. 2/2015 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS IA No. 3/2015 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 33102/2012 (XII-A) (IA No. 1/2012 - CONDONATION OF DELAY IN FILING) SLP(C) No. 39492/2013 (XII-A) (IA No. 1/2013 - CONDONATION OF DELAY IN FILING IA No. 2/2013 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS IA No. 3/2014 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 39491/2013 (XII-A) (IA No. 1/2013 - CONDONATION OF DELAY IN FILING) SLP(C) No. 39494/2013 (XII-A) (IA No. 1/2013 - CONDONATION OF DELAY IN FILING IA No. 2/2013 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS IA No. 3/2014 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 25468/2015 (XII-A) (IA No. 4/2015 - AMENDMENT IN CAUSE TITLE IA No. 1/2015 - CONDONATION OF DELAY IN FILING IA No. 2/2015 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS IA No. 3/2015 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 5879/2013 (XII-A) SLP(C) No. 5880/2013 (XII-A) SLP (C) No(s). 16551-16555/2012 7 OF 11 (IA No. 3/2013 - PERMISSION TO FILE ANNEXURES) SLP(C) No. 33108/2013 (XII-A) SLP(C) No. 11718/2013 (XII-A) (IA No. 1/2013 - CONDONATION OF DELAY IN FILING IA No. 2/2013 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS IA No. 3/2013 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 13390/2013 (XII-A) (FOR ON IA 3/2013 IA No. 1/2013 - CONDONATION OF DELAY IN FILING IA No. 2/2013 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) SLP(C) No. 39483/2013 (XII-A) (IA No. 1/2013 - CONDONATION OF DELAY IN FILING IA No. 2/2013 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS IA No. 3/2014 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 40117/2012 (XII-A) (IA No. 1/2012 - CONDONATION OF DELAY IN FILING) SLP(C) No. 10880/2013 (XII-A) (IA No. 1/2013 - CONDONATION OF DELAY IN FILING IA No. 2/2013 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS IA No. 3/2013 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 39485/2013 (XII-A) (IA No. 1/2013 - CONDONATION OF DELAY IN FILING IA No. 2/2013 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS IA No. 3/2014 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 39484/2013 (XII-A) (IA No. 1/2013 - CONDONATION OF DELAY IN FILING IA No. 2/2013 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS IA No. 3/2014 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 39487/2013 (XII-A) (IA No. 1/2013 - CONDONATION OF DELAY IN FILING IA No. 2/2013 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS IA No. 3/2014 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 39486/2013 (XII-A) (IA No. 1/2013 - CONDONATION OF DELAY IN FILING IA No. 2/2013 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS SLP (C) No(s). 16551-16555/2012 8 OF 11 IA No. 3/2014 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 5244/2013 (XII-A) (IA No. 1/2012 - CONDONATION OF DELAY IN FILING IA No. 2/2013 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 39490/2013 (XII-A) (IA No. 1/2013 - CONDONATION OF DELAY IN FILING IA No. 2/2013 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS IA No. 3/2014 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 39489/2013 (XII-A) (IA No. 1/2013 - CONDONATION OF DELAY IN FILING IA No. 2/2013 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS IA No. 3/2014 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Date : 11-04-2023 These petitions were called on for hearing today.
CORAM :
HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE DIPANKAR DATTA For Petitioner(s) Mr. S.. Udaya Kumar Sagar, AOR Mr. Guntur Prabhakar, AOR Mr. G. N. Reddy, AOR Mr. Arijit Prasad, Sr. Adv. Mr. C U Singh, Sr. Adv. Mr. Mahfooz Ahsan Nazki, AOR M/S. Venkat Palwai Law Associates, AOR Mr. Rajiv Tyagi, AOR Mr. Rajiv Tyagi, Adv. Mr. Rohit Gupta, Adv. Mr. Sumanto Ghosh, Adv. Mr. Rahul Tyagi, Adv. Ms. Shivani Tyagi, Adv. Mr. Piyush Jha, Adv.
For Respondent(s) Mr. Arijit Prasad, Sr. Adv.
Mr. Mahfooz Ahsan Nazki, AOR Mr. K V Girish Chowdary, Adv. Mr. T Vijaya Bhaskar Reddy, Adv. Mr. Polanki Gowtham, Adv. Ms. Rajeswari Mukherjee, Adv. Ms. Niti Richhariya, Adv.
SLP (C) No(s). 16551-16555/2012 9 OF 11 Mr. Rajiv Tyagi, AOR Mr. Rahul Tyagi, Adv. Mr. Sumanto Ghosh, Adv.
Mr. V. Madhukar, Adv. Mr. Mohit D. Ram, AOR Ms. Monisha Handa, Adv. Mr. Rajul Shrivastav, Adv. Mr. Anubhav Sharma, Adv.
Mr. Punit Dutt Tyagi, AOR Ms. Nisha Jha, Adv.
Ms. Shally Bhasin, Adv. Dr. A.m. Singhvi, Sr. Adv. Mr. Mahesh Agarwal,, Adv. Mr. Maninder Singh, Adv. Mr. M.s. Ananth, Adv. Mr. Chaitanya Safaya, Adv. Mr. Mahesh Agarwal, Adv. Mr. Karan Verma, Adv. Mr. Varshini S, Adv.
Ms. Biswabara Dash,, Adv. Mr. E. C. Agrawala, AOR Ms. Biswabara Dash, Adv. Mrs. Biswabara Dash, Adv. Mr. Manjul Bajpai, Adv. Mr. Biswabara Dash, Adv. Mr. Manu Krishnan, Adv. Mr. Abhinabh Garg, Adv. Ms. Anwesha Padhi, Adv. Mr. Archit Jain, Adv. Mr. Soorya B, Adv.
Mr. Jafar Alam, Adv.
Ms. Shivani Khandekar, Adv. Mr. Gokul Holani, Adv. Ms. Ankita, Adv.
Mr. R. Chandrachud, AOR Mr. S. S. Shroff, AOR Mr. Hitendra Nath Rath, AOR Mr. Rakesh Dwivedi, Sr. Adv. Mr. Kumar Visalaksh, Adv. Mr. Udit Jain, Adv.
Mr. Archit Gupta, Adv. Mr. Praveen Kumar, AOR Mr. Sriharsha Peechara, Adv. Mr. Rajiv Kumar Choudhry, AOR Ms. Pallavi, Adv.
Mr. Duvvuri Subrahmanya Bhanu, Adv.
SLP (C) No(s). 16551-16555/2012 10 OF 11 Mr. Balbir Singh, A.S.G. Mr. Mukesh Kumar Maroria, AOR Mr. Rupinder Sinhmar, Adv. Ms. Ruchi Gour Narula, Adv. Mr. Aman Sharma, Adv. Mr. Annirudh Sharma Ii, Adv.
Mr. B. Krishna Prasad, AOR UPON hearing the counsel the Court made the following O R D E R Delay condoned.
Applications seeking amendment of cause title are allowed.
The special leave petitions and C.A. No. 8774 of 2012 are dismissed.
All pending applications are disposed of.
(NEETA SAPRA) (MATHEW ABRAHAM) COURT MASTER (SH) COURT MASTER (NSH) (Signed order is placed on the file) SLP (C) No(s). 16551-16555/2012 11 OF 11