IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION

CIVIL APPEAL NO. 3804 OF 2017

COMMISSIONER OF SERVICE TAX (ADJUDICATION) APPELLANT(S)

VERSUS

M/S ALPINE MODULAR INTERIORS PVT. LTD. RESPONDENT(S)

O R D E R

In view of Circular No. 17/2019 (F.No.279/Misc.142/2007-ITJ(Pt.) dated 8th August, 2019 issued by the Department of Revenue, Ministry of Finance, no adjudication is warranted in this appeal due to low tax effect.

Accordingly, the appeal is disposed of leaving the questions of law open.

Pending application(s), if any, shall stand disposed of.

....................,J. (A.M. KHANWILKAR)

....................,J. (DINESH MAHESHWARI)

....................,J. (C.T. RAVIKUMAR)

New Delhi; September 29, 2021. ITEM NO.2 Court 3 (Video Conferencing) SECTION III S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Civil Appeal No(s). 10815-10819/2014 COMMISSIONER OF SERVICE TAX III MUMBAI Appellant(s) VERSUS M/S VODAFONE INDIA LTD Respondent(s) IA No. 27676/2017 - I/A FOR DETAGGING THE APPEAL IA No. 27676/2017 - INTERLOCUTARY APPLICATION) WITH C.A. No. 3804/2017 (XVII-A) IA No. 2/2017 - STAY APPLICATION) C.A. No. 6556/2015 (XVII-A) C.A. No. 8766/2016 (XVII-A) C.A. No. 3692/2017 (XVII-A) IA No. 6/2017 - MODIFICATION OF COURT ORDER) C.A. No. 1469/2017 (IV-A) C.A. No. 4009/2018 (III) C.A. No. 10349/2018 (XVII-A) C.A. No. 9745/2018 (XVII-A) (IA No.122488/2018-CONDONATION OF DELAY IN FILING and IA No.122493/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.122492/2018-STAY APPLICATION) C.A. No. 11837-11838/2018 (XVII-A) (FOR ADMISSION and IA No.131425/2018-STAY APPLICATION and IA No.131424/2018-CONDONATION OF DELAY IN FILING APPEAL) C.A. No. 7623/2019 (XVII-A) (IA No.143210/2019-CONDONATION OF DELAY IN FILING and IA No.143212/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.143211/2019-STAY APPLICATION) C.A. No. 9008-9009/2019 (XVII-A) (IA No.169349/2019-CONDONATION OF DELAY IN FILING and IA No.169353/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.169350/2019-STAY APPLICATION) Diary No(s). 44909/2019 (XVII-A) (IA No.4211/2020-CONDONATION OF DELAY IN FILING and IA No.4213/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.4212/2020-STAY APPLICATION)

C.A. No. 1440/2019 (XVII-A) (IA FOR EX-PARTE STAY ON IA 13851/2019 IA No. 13851/2019 - EX-PARTE STAY) SLP(C) No. 7147/2019 (IX) (FOR FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 37081/2019 IA No. 37081/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 21334/2019 (IX) C.A. No. 4007/2019 (XVII-A) (FOR STAY APPLICATION ON IA 55518/2019 IA No. 55518/2019 - STAY APPLICATION) SLP(C) No. 10281/2019 (IX) (FOR ADMISSION and I.R. and IA No.56467/2019-CONDONATION OF DELAY IN FILING and IA No.56468/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 4959/2019 (XVII-A) (IA No.71612/2019-CONDONATION OF DELAY IN FILING and IA No.71614/2019-EX-PARTE STAY) Diary No(s). 38417/2019 (XVII-A) IA No. 171035/2019 - CONDONATION OF DELAY IN FILING IA No. 171037/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT IA No. 171036/2019 - STAY APPLICATION) C.A. No. 2634/2020 (XVII-A) (IA No.42147/2020-CONDONATION OF DELAY IN FILING and IA No.42149/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.42148/2020-EX-PARTE STAY) C.A. No. 3546-3549/2020 (XVII-A) (IA No.74417/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.74416/2020-EX-PARTE STAY and IA No.74415/2020- CONDONATION OF DELAY IN FILING APPEAL) C.A. No. 5980-5995/2015 (III) C.A. No. 5307/2015 (XVII-A) C.A. No. 2402-2403/2016 (XVII-A) C.A. No. 571-572/2016 (XVII-A) SLP(C) No. 10648/2017 (XIV) (and IA No.120253/2017-PERMISSION TO FILE ADDITIONAL DOCUMENTS IA No. 120253/2017 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES) C.A. No. 6092/2017 (III-A) C.A. No. 9152/2017 (XVII-A) C.A. No. 10629/2017 (III)

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SLP(C) No. 5299/2018 (IX) (IA No.19095/2018-CONDONATION OF DELAY IN FILING) Diary No(s). 16923/2018 (XVII-A) (IA No.80131/2018-CONDONATION OF DELAY IN FILING and IA No.80145/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.80146/2018-STAY APPLICATION) SLP(C) No. 25413-25416/2018 (XIV) C.A. No. 8045-8046/2018 (XVII-A) (FOR ADMISSION and IA No.102566/2018-STAY APPLICATION and IA No.102565/2018-CONDONATION OF DELAY IN FILING APPEAL) C.A. No. 9139-9140/2018 (XVII-A) ( IA No.117857/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.117855/2018-STAY APPLICATION and IA No.117853/2018-CONDONATION OF DELAY IN FILING APPEAL) C.A. No. 10071/2018 (XVII-A) (FOR ADMISSION and I.R. and IA No.126679/2018-CONDONATION OF DELAY IN FILING and IA No.126687/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.126684/2018-STAY APPLICATION) C.A. No. 11313-11314/2018 (XVII-A) (IA No.160498/2018-CONDONATION OF DELAY IN FILING and IA No.160504/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.160502/2018-STAY APPLICATION) C.A. No. 7483/2019 (XVII-A) (IA No.122775/2019-CONDONATION OF DELAY IN FILING and IA No.122779/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.122778/2019-STAY APPLICATION) C.A. No. 7155/2019 (XVII-A) (FOR ADMISSION and IA No.131123/2019-EX-PARTE STAY and IA No.131122/2019-CONDONATION OF DELAY IN FILING APPEAL) Diary No(s). 40710/2019 (XVII-A) (IA No.185365/2019-CONDONATION OF DELAY IN FILING and IA No.185366/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.185367/2019-STAY APPLICATION)

Date : 29-09-2021 These matters were called on for hearing today.

CORAM :

HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE DINESH MAHESHWARI HON'BLE MR. JUSTICE C.T. RAVIKUMAR

	For Parties:	Mr. Vipin Jain, Adv.
		Mr. Mahesh Agarwal, Adv.
		Mr. Ankur Saigal, Adv.
		Mr. Vishal Agrawal, Adv.
		Ms. Isha Shah, Adv.
		M/s. Tuhina Adv.
		M/s. Mansi Taneja, ADv.
		M/s. Sayaree Basu Malik, Adv
		Mr. Ramnath Prabhu, Adv.
		Mr. Mahesh Agarwal, Adv.

Mr. Vipin Jain, Adv. M/s. Sayasree Basu Mallik, Adv. Ms. Tuhina Srivastava, Adv. Mr. E. C. Agrawala, AOR Mr. Vikramjit Banerji, ASG Mr. Mukesh Kumar Maroria, AOR Ms. B. Sunita Rao, Adv. Ms. Vimla Sinha, Adv. Ms. Seema Bengani, Adv. Mr. Sughosh Subramaniyam, Adv. Mr. Suyash Subramaniam, Adv. Mr. Udai Khanna, Adv. Mr. Avind P. Datar, Sr. Adv. Ms. Charanya Lakshmikumaran, AOR Mr. Aditya Bhattacharya, Adv. Ms. Mounica Kasturi, Adv. Ms. Apeksha Mehta, Adv. Mr. Karan Sachdev, Adv. Mr. V. Sridharan, Sr. Adv Mr. Raj Bahadur Yadav, AOR Mr. B. Krishna Prasad, AOR Mr. B. V. Balaram Das, AOR

Mr. Kabir Dixit, AOR

Mr. Rupesh Kumar, AOR Ms. Neelam Sharma, Adv. Ms Pankhuri Shrivastava, Adv. Mr. Mayank Nagi, Adv.

Ms. Charanya Lakshmikumaran, AOR Ms. Vanita Bhargava, AOR Mr. Anirban Bhattacharya, AOR Mr. P. V. Yogeswaran, AOR Mr. Sujit Ghosh, Adv. Mr. Mannat Waraich, Adv. Mr. Vikas Upadhyay, AOR Mr. Naresh Thacker, Adv. Mr. Nishant Shah, Adv. Mr. Kumar Visalaksh, ADv. Mr. Udit Jain, Adv.

Mr. Archit Gupta, Adv.

Ms. Virangana Wadhawan, Adv.

Mr. Mahfooz Ahsan Nazki, AOR

Mr. Polanki Gowtham, Adv.

Mr Shaik Mohamad Haneef, Adv. Mr. T. Vijaya Bhaskar Reddy, Adv. Mr. Amitabh Sinha, Adv. Mr. K.V Girish Chowdhary, Adv. Mr. Nikilesh Ramachandran, AOR Mr. E. C. Agrawala, AOR Mr. Bharat Rai Chandani, Adv. Mr. Aneesh Mittal, AOR Ms. B. Vijayalakshmi Menon, AOR Mr. B. Krishna Prasad, AOR Mr. Sujit Shosh, Adv. Mr. Rajeev Maheshwaranand Roy, AOR Mr. P. Srinivasn, Adv. Mr. S.K. Bagaria, Sr. Adv. Mr. S. Nanadkumar, Adv. Mr. R. Satish Kumar, Adv. Ms. V. Susheatha, Adv. Mr. P.V. Yogeswaran, Adv. Ms. Deepika Nandkuma, Adv. Mr. M.S. Saran Kumar, Adv. Mr. Naresh Kumar, AOR Ms. Kavita Jha, AOR Mr. Prasad V. Paranjape, Adv. Mr. Sparsh Bhargava, Adv. Mr. Vinayak Mathur, Adv. Mr. Anishka Gupta, Adv. Mr. R. Chandrachud, AOR Mr. Prasad V. Paranjape, Adv. Mr. Sparsh Bhargava, Adv. Mr. Vinayak Mathur, Adv. Mr. Ankit Sachdeva, Adv. Mr. Kamal Arya, Adv. Ms. Anishka Gupta, Adv. Mr. Kishore Kunal, AOR Mr. D. Nageswar Rao, Adv. Mr. Pukhrambam Ramesh Kumar, AOR Mr. Karun Sharma, Adv. Mr. Harish Bindhumandhavan, Adv. Mr. Ashwn Chandrashekharan, ADv. Ms. Disha Gursahaney, Adv. Mr. T. V. S. Raghavendra Sreyas, AOR Mr. Siddharth Vasudev, Adv. Ms. Gayatri Gulati, Adv.

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Mr. Jay Savla, Sr. Adv. Mr. Jasdeep Singh Dhillon, Adv. Mr. Anurag, AOR Mr. Kumar Visalaksh, ADv. Mr. Gopal Mundhra, Adv. Mr. Udit Jain, Adv. Ms. Ginita Bodani, Adv. Ms. Archit Gupta, Adv. Ms. Smrithi Rangaraj, Adv. Mr. M. P. Devanath, AOR Mr. Pawanshree Agrawal, AOR Mr. Punit Dutt Tyagi, AOR Mr. N. Venkataraman, ASG Mr. Rupesh Kumar, Adv. Mr. Arijit Prasad, Sr. Adv. Mr. Sameer Abyankar Adv. Ms. Rashmi Malhotra, Adv. Mr. Tushar Jarwal, Adv. Mr. Rahul Sateeja, Adv. Mr. Anish Kapur, Adv. Mr. Deepak Thackur, Adv. Mr. Anurag Soan, Adv. Mr. Vrinda Bagaria, Adv. Mr. Kunal Dutt, Adv. Ms. B. Vijayalakshmi Menon, Adv. Mr. Sujit Gosh, Adv. Ms. Mannat Waraich, Adv. Mr. Nikilesh Ramachandran, AOR Mr. Sanjeev Sachdeva, Adv. Ms. Vanita Bhargava, Adv. Mr. Ajay Bhargava, Adv. Ms. Shweta Kabra, Adv. Ms. Prerna Singh, Adv. Ms. Sunita Rao, AOR Mr. Gunmaya Singh Mann, Adv.

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

SLP(C) No. 10648 of 2017

It is agreed that this matter is not connected with the group

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of cases listed today. Hence, de-linked.

List this matter for admission on 07.10.2021.

C.A. No. 3804 of 2017

The civil appeal is disposed of in terms of the signed order. Pending applications, if any, stand disposed of.

Rest of the matters

By consent, list these matters on 06.10.2021.

In the meantime, learned counsel for the concerned parties have agreed to categorize the matters as per sub-category.

(DEEPAK SINGH) (VIDYA NEGI) COURT MASTER (SH) COURT MASTER (NSH) [Signed order is placed on the file]