Commissioner Of Central Excise, Customs And Service Tax-Ii Bangalore vs. Ibm India Pvt Ltd

Court:Supreme Court of India
Judges:Hon'ble B.V. Nagarathna, Hon'ble Satish Chandra Sharma
Case Type:Civil Appeal
Reg no:1469/2017
Filing no:42337/2016
CNR:SCIN010423372016

Parties & Advocates

Petitioner

1
Commissioner Of Central Excise, Customs And Service Tax-ii Bangalore

Petitioner Advocate

1
Mukesh Kumar Maroria

Respondent

1
Ibm India Pvt Ltd

Respondent Advocate

1
Pawanshree Agrawal

Case History with Orders

6 May 2025

Disposed - 6 May 2025

Final Status

6 May 2025

After Notice (For Admission) - Civil Cases

Purpose:Fixed Date By Court
Category:Unknown
Before:Hon'ble B.V. Nagarathna, Hon'ble Satish Chandra Sharma
List In:Judge

Dismissed

30 Apr 2025

After Notice (For Admission) - Civil Cases

Purpose:Fixed Date By Court
Category:Unknown
Before:Hon'ble B.V. Nagarathna, Hon'ble Manoj Misra
List In:Judge

List On (Date) [06-05-2025], List before court/bench [TO BE TAKEN UP AT 2 PM]

15 Apr 2025

After Notice (For Admission) - Civil Cases

Purpose:Fixed Date By Court
Category:Unknown
Before:Hon'ble B.V. Nagarathna, Hon'ble Satish Chandra Sharma
List In:Judge

List On (Date) [30-04-2025], List before court/bench [TO BE TAKEN UP IMMEDIATELY AFTER THE FRESH CASES ARE HEARD.]

7 Apr 2025

After Notice (For Admission) - Civil Cases

Purpose:Fixed Date By Court
Category:Unknown
Before:Hon'ble B.V. Nagarathna, Hon'ble Satish Chandra Sharma
List In:Judge

List On (Date) [15-04-2025]

24 Mar 2025

After Notice (For Admission) - Civil Cases

Purpose:Fixed Date By Court
Category:Unknown
Before:Hon'ble B.V. Nagarathna, Hon'ble Satish Chandra Sharma
List In:Judge

List On (Date) [07-04-2025]

3 Mar 2025

After Notice (For Admission) - Civil Cases

Purpose:Fixed Date By Court
Category:Unknown
Before:Hon'ble B.V. Nagarathna, Hon'ble Satish Chandra Sharma
List In:Judge

List On (Date) [24-03-2025], List before court/bench [TO BE TAKEN UP IMMEDIATELY AFTER THE FRESH CASES.]

11 Feb 2025

After Notice (For Admission) - Civil Cases

Purpose:Fixed Date By Court
Category:Unknown
Before:Hon'ble B.V. Nagarathna, Hon'ble Satish Chandra Sharma
List In:Judge

List On (Date) [03-03-2025]

2 Jan 2025

After Notice (For Admission) - Civil Cases

Purpose:Fixed Date By Court
Category:Unknown
Before:Hon'ble B.V. Nagarathna, Hon'ble Nongmeikapam Kotiswar Singh
List In:Judge

List On (Date) [11-02-2025]

15 Jul 2024

After Notice (For Admission) - Civil Cases

Purpose:Fixed Date By Court
Category:Unknown
Before:Hon'ble B.V. Nagarathna, Hon'ble Dipankar Datta
List In:Judge

List On (Date) [24-09-2024]

14 May 2024

After Notice (For Admission) - Civil Cases

Purpose:Fixed Date By Court
Category:Unknown
Before:Hon'ble B.V. Nagarathna, Hon'ble Augustine George Masih
List In:Judge

List On (Date) [15-07-2024]

15 Dec 2023

After Notice (For Admission) - Civil Cases

Purpose:After Week/month/vacation
Category:Unknown
Before:Hon'ble B.V. Nagarathna, Hon'ble Ujjal Bhuyan
List In:Judge

Not taken up/ Not Today, List On (Date) [12-03-2024]

5 Sept 2023

After Notice (For Admission) - Civil Cases

Purpose:Fixed Date By Court
Category:Unknown
Before:Hon'ble S. Ravindra Bhat, Hon'ble Aravind Kumar
List In:Judge

Peremptory order (in days) [28]

After Notice (For Admission) - Civil Cases

Purpose:Fixed Date By Court
Category:Unknown
Before:Hon'ble S. Ravindra Bhat, Hon'ble Aravind Kumar
List In:Judge

Peremptory order (in days) [28]

2 May 2023

After Notice (For Admission) - Civil Cases

Purpose:Fixed Date By Court
Category:Unknown
Before:Hon'ble M.R. Shah, Hon'ble Manoj Misra
List In:Judge

List On (Date) [05-09-2023]

11 Apr 2023

After Notice (For Admission) - Civil Cases

Purpose:Fixed Date By Court
Category:Unknown
Before:Hon'ble M.R. Shah, Hon'ble C.T. Ravikumar
List In:Judge

Not taken up/ Not Today, List On (Date) [02-05-2023]

3 Mar 2023

After Notice (For Admission) - Civil Cases

Purpose:Fixed Date By Court
Category:Unknown
Before:Hon'ble M.R. Shah, Hon'ble Manoj Misra
List In:Judge

List On (Date) [11-04-2023]

3 Jan 2023

After Notice (For Admission) - Civil Cases

Purpose:Fixed Date By Court
Category:Unknown
Before:Hon'ble M.R. Shah, Hon'ble C.T. Ravikumar
List In:Judge

List On (Date) [23-02-2023]

29 Nov 2022

After Notice (For Admission) - Civil Cases

Purpose:Fixed Date By Court
Category:Unknown
Before:Hon'ble M.R. Shah, Hon'ble B.V. Nagarathna
List In:Judge

Not taken up/ Not Today, List On (Date) [07-12-2022]

18 Oct 2022

After Notice (For Admission) - Civil Cases

Purpose:Fixed Date By Court
Category:Unknown
Before:Hon'ble M.R. Shah, Hon'ble M.M. Sundresh
List In:Judge

Not taken up/ Not Today, List On (Date) [29-11-2022]

22 Aug 2022

After Notice (For Admission) - Civil Cases

Purpose:Fixed Date By Court
Category:Unknown
Before:Hon'ble Hon'Ble The Chief Justice, Hon'ble Bela M. Trivedi
List In:Judge

List on fixed month [3], List On NMD [ANY]

6 Oct 2021

After Notice (For Admission) - Civil Cases

Purpose:Fixed Date By Court
Category:Unknown
Before:Hon'ble A.M. Khanwilkar, Hon'ble Dinesh Maheshwari, Hon'ble C.T. Ravikumar
List In:Judge

List On (Date) [23-11-2021]

29 Sept 2021

After Notice (For Admission) - Civil Cases

Purpose:Fixed Date By Court
Category:Unknown
Before:Hon'ble A.M. Khanwilkar, Hon'ble Dinesh Maheshwari, Hon'ble C.T. Ravikumar
List In:Judge

List On (Date) [06-10-2021]

11 Dec 2017

Service/compliance-before Registrar(j)

Purpose:Fixed Date By Court
Category:Unknown
Before:Registrar (J) - Ii
List In:Registrar

24 Oct 2017

Service/compliance-before Registrar(j)

Purpose:Fixed Date By Court
Category:Unknown
Before:Registrar (A-J)
List In:Registrar

11 Sept 2017

First Hearing

Initial hearing scheduled

Orders (Incomplete Matters / Ias / Crlmps)

Purpose:Ordinary
Category:Unknown
Before:Registrar (A-J)
List In:Registrar

25 Jan 2017

Case Registered

Registration No: 1469/2017

20 Dec 2016

Case Filed

20 Dec 2016 Filing No: 42337/2016

Interlocutory Applications (IA) (1)

1/2017
Particular: CONDONATION OF DELAY IN FILING APPEAL
Filed by: MR. B. KRISHNA PRASAD
Filing Date: 2017-01-25

Tagged Matters (42)

38259/2014(27-11-2014 12:00 AM)C.A. No. 010815 - 010819 / 2014 Registered on 02-12-2014D No. 038259 / 2014 Registered on 27-11-2014 - CA

Petitioner: COMMISSIONER OF SERVICE TAX III MUMBAI
Respondent: M/S VODAFONE INDIA LTD.
Type: MStatus: PEntry: 21-09-2024

16923/2018(00-00-0000 12:00 AM)C.A. No. - CA

Petitioner: COMMISSIONER OF SERVICE TAX
Respondent: M/S INTERNATIONAL SOS SERVICES INDIA PVT. LTD. DIRECTOR
Type: LStatus: PEntry: 17-12-2024

24028/2020(00-00-0000 12:00 AM)C.A. No. - CA

Petitioner: C.C.E. AND ST. BANGALORE LTU
Respondent: M/S FANUC INDIA PVT. LTD.
Type: LStatus: PEntry: 01-02-2025

44909/2019(00-00-0000 12:00 AM)C.A. No. - CA

Petitioner: C.C. AND C.E. AND S.T. NOIDA
Respondent: M/S COPERION IDEAL PVT. LTD.
Type: LStatus: PEntry: 17-12-2024

38417/2019(00-00-0000 12:00 AM)C.A. No. - CA

Petitioner: COMMISSIONER SERVICE TAX DELHI
Respondent: M/S SUMITOMO CORPORATION INDIA PVT. LTD.
Type: LStatus: PEntry: 01-02-2025

16046/2015(09-07-2015 12:00 AM)C.A. No. 005252 - 005254 / 2015 Registered on 09-07-2015D No. 016046 / 2015 Registered on 22-06-2015 - CA

Petitioner: COMMISSIONER OF SERVICE TAX-I, MUMBAI
Respondent: WEIZMANN FOREX LTD. ETC. ETC.
Type: LStatus: PEntry: 01-02-2025

16887/2015(10-07-2015 12:00 AM)C.A. No. 005307 / 2015 Registered on 10-07-2015D No. 016887 / 2015 Registered on 01-06-2015 - CA

Petitioner: COMMISSIONER OF SERVICE TAX DELHI-IV COMMISSIONER
Respondent: M/S.MICROSOFT CORPORATION (INDIA) PVT. LTD. MANAGING DIRECTOR
Type: LStatus: PEntry: 01-02-2025

21301/2015(21-08-2015 12:00 AM)C.A. No. 006556 / 2015 Registered on 21-08-2015D No. 021301 / 2015 Registered on 30-07-2015 - CA

Petitioner: COMMISSIONER OF SERVICE TAX-II
Respondent: M/S GAP INTERNATIONAL SOURCING (INDIA) PVT. LTD.
Type: LStatus: PEntry: 01-02-2025

42310/2015(22-01-2016 12:00 AM)C.A. No. 000571 - 000572 / 2016 Registered on 22-01-2016D No. 042310 / 2015 Registered on 13-01-2016 - CA

Petitioner: COMMISSIONER OF SERVICE TAX DELHI -IV
Respondent: M/S ACQUIRE SERVICES PVT LTD.
Type: LStatus: PEntry: 01-02-2025

42309/2015(20-02-2016 11:01 AM)C.A. No. 002402 - 002403 / 2016 Registered on 20-02-2016D No. 042309 / 2015 Registered on 20-02-2016C.A. No. 002400 - 002401 / 2016 Registered on 29-02-2016 - CA

Petitioner: COMMISSIONER OF SERVICE TAX, DELHI
Respondent: M/S. AMADEUS INDIA PVT LTD .
Type: LStatus: PEntry: 01-02-2025

22672/2016(02-09-2016 12:00 AM)C.A. No. 008766 / 2016 Registered on 02-09-2016D No. 022672 / 2016 Registered on 23-08-2016 - CA

Petitioner: COMMISSIONER OF SERVICE TAX, DELHI 111
Respondent: M/S. GECAS SERVICES INDIA PVT. LTD.
Type: LStatus: PEntry: 17-12-2024

32166/2016(15-11-2016 12:00 AM)C.A. No. 010885 / 2016 Registered on 15-11-2016D No. 032166 / 2016 Registered on 05-11-2016 - CA

Petitioner: COMMISSIONER OF SERVICE TAX DELHI III
Respondent: M/S TRANSCORP INTERNATIONAL LTD.
Type: LStatus: PEntry: 01-02-2025

42337/2016(25-01-2017 12:00 AM)C.A. No. 001469 / 2017 Registered on 25-01-2017D No. 042337 / 2016 Registered on 25-01-2017 - CA

Petitioner: COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX-II BANGALORE
Respondent: M/S IBM INDIA PVT LTD
Type: LStatus: PEntry: 01-02-2025

34759/2016(03-03-2017 12:00 AM)C.A. No. 003692 / 2017 Registered on 03-03-2017D No. 034759 / 2016 Registered on 03-03-2017 - CA

Petitioner: COMMISSIONER OF SERVICE TAX, DELHI-IV
Respondent: M/S NORTEL NETWORKS INDIA PVT. LTD.
Type: LStatus: PEntry: 01-02-2025

5256/2017(03-05-2017 12:00 AM)C.A. No. 006092 / 2017 Registered on 03-05-2017D No. 005256 / 2017 Registered on 01-04-2017 - CA

Petitioner: COMMISSIONER OF CUSTOMS CENTRAL EXCISE AND SERVICE TAX, NOIDA
Respondent: M/S BARCO ELECTRONICS SYSTEMS PVT. LTD.
Type: LStatus: PEntry: 19-09-2024

14641/2017(14-07-2017 12:00 AM)C.A. No. 009152 - / 2017 Registered on 14-07-2017 - CA

Petitioner: COMMISSIONER OF SERVICE TAX, NEW DELHI
Respondent: M/S MARUBENI INDIA PVT. LTD.
Type: LStatus: PEntry: 01-02-2025

16830/2017(21-07-2017 12:00 AM)C.A. No. 010019 - / 2017 Registered on 21-07-2017 - CA

Petitioner: COMMISSIONER OF CENTRAL EXCISE THANE II
Respondent: M/S HDFC BANK LIMITED
Type: LStatus: PEntry: 21-09-2024

18634/2017(08-08-2017 12:00 AM)C.A. No. 010629 - / 2017 Registered on 08-08-2017 - CA

Petitioner: COMMISSIONER OF SERVICE TAX MUMBAI
Respondent: M/S WALL STREET FINANCE LIMITED
Type: LStatus: PEntry: 21-09-2024

1492/2018(16-02-2018 12:00 AM)SLP(C) No. 005299 - / 2018 Registered on 16-02-2018 - SLP_C

Petitioner: COMMISSIONER OF SERVICE TAX VI
Respondent: M/S RELIANCE MONEY EXPRESS LTD.
Type: LStatus: PEntry: 21-09-2024

8795/2018(16-04-2018 12:00 AM)C.A. No. 004009 / 2018 Registered on 16-04-2018SLP(C) No. 010510 - / 2018 Registered on 16-04-2018 - CA

Petitioner: COMMISSIONER OF SERVICE TAX MUMBAI VI
Respondent: M/S A.T.E. ENTERPRISES PVT. LTD.
Type: LStatus: PEntry: 01-02-2025

23114/2018(06-08-2018 03:46 PM)C.A. No. 008045 - 008046 / 2018 Registered on 06-08-2018 - CA

Petitioner: COMMISSIONER OF CENTRAL EXCISE DELHI III
Respondent: MICROSOFT CORPORATION INDIA PVT. LTD.
Type: LStatus: PEntry: 01-02-2025

26469/2018(04-09-2018 03:00 PM)C.A. No. 009139 - 009140 / 2018 Registered on 04-09-2018 - CA

Petitioner: COMMISSIONER OF CENTRAL EXCISE NOIDA
Respondent: M/S SAMSUNG INDIA ELECTRONICS PVT. LTD.
Type: LStatus: PEntry: 01-02-2025

18328/2018(15-09-2018 12:51 PM)SLP(C) No. 025413 - 025416 / 2018 Registered on 15-09-2018 - SLP_C

Petitioner: ASSISTANT COMMISSIONER OF SERVICE TAX DELHI III
Respondent: VERIZON COMMUNICATION INDIA PVT. LTD.
Type: LStatus: PEntry: 01-02-2025

28112/2018(18-09-2018 04:50 PM)C.A. No. 009745 - / 2018 Registered on 18-09-2018 - CA

Petitioner: THE COMMISSIONER OF SERVICE TAX
Respondent: M/S J. MITRA AND COMPANY PVT. LTD.
Type: LStatus: PEntry: 01-02-2025

29256/2018(28-09-2018 11:26 AM)C.A. No. 010071 - / 2018 Registered on 28-09-2018 - CA

Petitioner: COMMISSIONER OF SERVICE TAX DELHI
Respondent: SGC SERVICES PVT. LTD.
Type: LStatus: PEntry: 01-02-2025

27390/2018(08-10-2018 03:55 PM)C.A. No. 010349 - / 2018 Registered on 08-10-2018 - CA

Petitioner: COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX
Respondent: CANON INDIA PVT. LTD.
Type: LStatus: PEntry: 01-02-2025

37610/2018(24-11-2018 01:16 PM)C.A. No. 011313 - 011314 / 2018 Registered on 24-11-2018 - CA

Petitioner: CCE NOIDA
Respondent: M/S JUBILANT ENPRO PVT. LTD.
Type: LStatus: PEntry: 19-09-2024

30301/2018(04-12-2018 04:23 PM)C.A. No. 011837 - 011838 / 2018 Registered on 04-12-2018 - CA

Petitioner: COMMISSIONER OF CENTRAL EXCISE (ADJ.) NEW DELHI
Respondent: AGILENT TECHNOLOGIES INDIA PVT. LTD.
Type: LStatus: PEntry: 01-02-2025

42165/2018(04-02-2019 01:13 PM)C.A. No. 001440 - / 2019 Registered on 04-02-2019 - CA

Petitioner: COMMISSIONER CENTRAL EXCISE DELHI II
Respondent: M/S. RESEARCH IN MOTION INDIA PVT. LTD.
Type: LStatus: PEntry: 01-02-2025

3765/2019(11-03-2019 05:18 PM)SLP(C) No. 007147 - / 2019 Registered on 11-03-2019 - SLP_C

Petitioner: THE COMMISSIONER OF SERVICE TAX IV MUMBAI
Respondent: M/S CITI BANK
Type: LStatus: PEntry: 25-07-2024

9982/2019(22-04-2019 02:58 PM)SLP(C) No. 010281 - / 2019 Registered on 22-04-2019 - SLP_C

Petitioner: THE PRINCIPAL COMMISSIONER OF SERVICE TAX VII
Respondent: M/S WARTSILA INDIA LTD.
Type: LStatus: PEntry: 01-02-2025

13283/2019(13-05-2019 10:27 AM)C.A. No. 004959 - / 2019 Registered on 13-05-2019 - CA

Petitioner: C.S.T.
Respondent: VODAFONE MOBILE SERVICES LIMITED
Type: LStatus: PEntry: 01-02-2025

5088/2019(03-09-2019 11:13 AM)SLP(C) No. 021334 - / 2019 Registered on 03-09-2019 - SLP_C

Petitioner: COMMISSIONER OF CENTRAL TAX PUNE I
Respondent: M/S SANY HEAVY INDUSTRIES (I) PVT LTD.
Type: LStatus: PEntry: 21-09-2024

25000/2019(21-09-2019 12:25 PM)C.A. No. 007483 - / 2019 Registered on 21-09-2019 - CA

Petitioner: COMMISSIONER OF SERVICE TAX, DELHI
Respondent: M/S AUTODESK INDIA PVT. LTD.
Type: LStatus: PEntry: 01-02-2025

37365/2019(25-11-2019 12:16 PM)C.A. No. 009008 - 009009 / 2019 Registered on 25-11-2019 - CA

Petitioner: COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX BANGALORE LTU
Respondent: IBM INDIA PRIVATE LTD.
Type: LStatus: PEntry: 01-02-2025

5151/2020(19-06-2020 11:47 AM)C.A. No. 002634 - / 2020 Registered on 19-06-2020 - CA

Petitioner: COMMISSIONER OF SERVICE TAX VII MUMBAI (NOW KNOWN AS COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX, EXCISE AND CUSTOMS, NAVI MUMBAI)
Respondent: M/S ABBOTT HEALTHCARE PVT. LTD.
Type: LStatus: PEntry: 01-02-2025

10280/2020(28-10-2020 12:38 PM)C.A. No. 003546 - 003549 / 2020 Registered on 28-10-2020 - CA

Petitioner: COMMISSIONER OF SERVICE TAX ENGINEERING INDIA LIMITED
Respondent: M/S. VERIZON INDIA PVT. LTD.
Type: LStatus: PEntry: 01-02-2025

5606/2022(25-03-2022 06:35 PM)C.A. No. 002424 - / 2022 Registered on 25-03-2022 - CA

Petitioner: COMMISSIONER OF CENTRAL TAX BANGALORE NORTH
Respondent: LOTUS LAB PVT. LTD.
Type: LStatus: PEntry: 01-02-2025

44986/2023(28-11-2023 04:55 PM)SLP(C) No. 026382 - / 2023 Registered on 28-11-2023 - SLP_C

Petitioner: THE COMMISSIONER CGST AND C.EX. BELAPUR
Respondent: WARTSILA INDIA LTD.
Type: LStatus: PEntry: 01-02-2025

15783/2024(09-05-2024 12:01 PM)C.A. No. 006157 - 006160 / 2024 Registered on 09-05-2024 - CA

Petitioner: M/S. ABAN OFFSHORE LIMITED
Respondent: COMMISSIONER OF GST AND CENTRAL EXCISE
Type: LStatus: PEntry: 01-02-2025

40710/2019(03-10-2024 02:53 PM)C.A. No. 010990 - / 2024 Registered on 03-10-2024 - CA

Petitioner: COMMISSIONER OF GS AND CENTRAL EXCISE
Respondent: VODAFONE CELLULAR LTD
Type: LStatus: PEntry: 19-09-2024

43295/2024(16-11-2024 02:42 PM)C.A. No. 012468 - 012471 / 2024 Registered on 16-11-2024 - CA

Petitioner: THE COMMISSIONER OF SERVICE TAX, DELHI
Respondent: M/S MICROSOFT CORPORATION (INDIA) PVT LTD
Type: LStatus: PEntry: 01-02-2025

Earlier Court Details (4)

Court:
State Agency
State:
KARNATAKA
Case No:
FO-20066-2016
Order Date:
2016-01-20
Judgment Challenged:
Yes
Judgment Type:
Final
Court:
State Agency
State:
KARNATAKA
Case No:
AN-142-2009
Order Date:
2016-01-20
Judgment Challenged:
Yes
Judgment Type:
Final
Court:
High Court
State:
DELHI
Case No:
WPC-1460-2009
Order Date:
2009-10-30
Judgment Challenged:
No
Judgment Type:
-
Court:
State Agency
State:
KARNATAKA
Case No:
CM-11182-2009
Order Date:
2009-10-30
Judgment Challenged:
No
Judgment Type:
-
Case Content Last Updated22 Aug 2025, 12:30 pm IST