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Commissioner Of Service Tax Mumbai Ii vs The Reliance Communication Ltd. on 13 December, 2019

Bench: D.Y. Chandrachud, Hrishikesh Roy

     ITEM NO.9                          COURT NO.8                      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). 37357/2019
     (Arising out of impugned final judgment and order dated 10-04-2018
     in Final Order No.A/85965/2018 in A.No.ST/434/2012 and 08-02-2019
     in Misc. Order No.M/85102/2019 in A.No.434/2012 passed by the
     Custom Excise Service Tax Appellate Tribunal, West Zonal Bench at
     Mumbai)
     COMMISSIONER OF SERVICE TAX, MUMBAI II                                PETITIONER(S)

                                                   VERSUS

     THE RELIANCE COMMUNICATION LTD.                    RESPONDENT(S)
     (IA No.186042/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED
     JUDGMENT   and   IA    No.186040/2019-STAY   APPLICATION   and   IA
     No.186037/2019-CONDONATION OF DELAY IN FILING APPEAL and IA
     No.186038/2019-CONDONATION OF DELAY IN REFILING/CURING THE DEFECTS)

     Date : 13-12-2019 This petition was called on for hearing today.
     CORAM :
                         HON'BLE DR. JUSTICE D.Y. CHANDRACHUD
                         HON'BLE MR. JUSTICE HRISHIKESH ROY
     For Petitioner(s)
                                    Mr.K.M.Natraj, ASG
                                    Ms.Shirin Khajuria, Adv.
                                    Mr.Abhishek Kumar, Adv.
                                    Mr.B.Krishna Prasad, AOR
     For Respondent(s)

                          UPON hearing the counsel the Court made the following
                                             O R D E R

Mr.K.M.Natraj, learned Additional Solicitor General has submitted that in terms of the first proviso to Rule 3

(ii) of the Taxation of Services (Provided from outside India and received in India), Rules, 2006, a taxable service which is partly performed in India shall be treated as performed in India and the value of the service shall be determined under Section 67 of the Finance Act, 1994. In the present case, it has been submitted that undersea cables were laid upto 12 nautical miles of the territory of India and were hence connected with the land mass in India.

Issue notice on the Special Leave Petition as well as Reason: on the application for condonation of delay.

                           (Ashok Raj Singh)                 (Saroj Kumari Gaur)
                             Court Master                       Court Master