Supreme Court - Daily Orders
M/S. A.B.M. Civil Ventures Pvt. Ltd. vs The Commissioner, Central Excise, ... on 21 November, 2014
Bench: Chief Justice, Fakkir Mohamed Ibrahim Kalifulla, A.K. Sikri
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ITEM NO.52 COURT NO.1 SECTION III
S U P R E M E C O U R T O F I N D I A
RECORD OF PROCEEDINGS
Petition for Special Leave to Appeal (C) No. 29352/2014
(Arising out of impugned final judgment and order dated
19/08/2014 in CEA No. 10/2014 passed by the High Court Of
Kerala At Ernakulam)
M/S. A.B.M. CIVIL VENTURES PVT. LTD. Petitioner(s)
VERSUS
THE COMMISSIONER, CENTRAL EXCISE, CUSTOMS
& SERVICE TAX, COACHIN COMMISSIONARATE Respondent(s)
Date :21/11/2014 This petition was called on for hearing today.
CORAM :
HON'BLE THE CHIEF JUSTICE
HON'BLE MR. JUSTICE FAKKIR MOHAMED IBRAHIM KALIFULLA
HON'BLE MR. JUSTICE A.K. SIKRI
For Petitioner(s) Mr. V. Giri, Sr. Adv.
Mr. Vivek, Adv.
Mr. Gautam Narayan,Adv.
For Respondent(s) Mr. Mukul Rohatgi, AG
Ms. Charul Sarin, Adv.
Mr. Rahul Kaushik, Adv.
UPON hearing the counsel the Court made the following
O R D E R
The present special leave petition is directed against the judgment and order passed by the High Court of Kerala at Ernakulam in C.E.A No. 10 of 2014, dated 19.08.2014. By the said impugned judgment and Signature Not Verified order, the High Court has directed the Digitally signed by Charanjeet Kaur petitioner-herein to comply with the demand notice Date: 2014.11.22 13:33:15 IST Reason:
issued by the respondents authorities.2
By the said impugned judgment and order, the High Court has upheld the order dated 24.04.2014 passed by the Central Excise and Service Tax Appellate Tribunal Bangalore, directing the petitioner-herein to not only pay the service tax but also the interest and the penalty.
We have heard Shri V. Giri, learned senior counsel appearing for the petitioner and Shri Mukul Rohatgi, learned Attorney General for India.
In our considered opinion, if this Court directs the petitioner-herein to pay the entire service tax along with interest liability and further to pay 25% of the penalty levied under Section 78 of the Finance Act, 1994, it would serve the interest of both the parties. Therefore, while disposing of this special leave petition, we direct the petitioner to deposit the entire service tax along with interest liability and to deposit 25% of the penalty levied by the adjudicating/assessing authority under Section 78 of the Finance Act, 1994.
We grant the petitioner another four weeks' time from today to the petitioner to comply with this order.
The present special leave petition is disposed of accordingly.
[ Charanjeet Kaur ] [ Vinod Kulvi ]
Court Master Asstt. Registrar
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