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

ITEM NO.22 COURT NO.7 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)

[IN C.A. NOS. 5252-5254 OF 2015 ONLY C.A. NO. 5252/2015 IS LISTED AS C.A. NOS.5253-5254/2015 ARE DISPOSED OF VIDE ORDER DATED 02.01.2025] IA NO. 27676/2017 - I/A FOR DETAGGING THE APPEAL IA NO. 27676/2017 - INTERLOCUTARY APPLICATION

WITH

C.A. NO. 105/2025 (XIV-A) FOR ADMISSION IA NO. 2153/2025 - STAY APPLICATION

C.A. NO. 5252/2015 (III) ONLY C.A. NO. 5252/2015 IS TO BE LISTED IN C.A. NOS.5252-5254/2015 AS C.A. NOS.5253-5254/2015 ARE DISPOSED OF VIDE ORDER DATED 02.01.2025 IA NO. 1/2015 - CONDONATION OF DELAY IN FILING APPEAL IA NO. 4/2015 - STAY APPLICATION

C.A. NO. 5307/2015 (XVII-A) CAT.I FOR STAY APPLICATION ON IA 2/2015 IA NO. 2/2015 - STAY APPLICATION

C.A. NO. 6556/2015 (XVII-A) FOR STAY APPLICATION ON IA 2/2015 IA NO. 2/2015 - STAY APPLICATION

C.A. NO. 2402-2403/2016 (XVII-A) FOR STAY APPLICATION ON IA 3/2016 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 5/2016

FOR EARLY HEARING APPLICATION ON IA 181114/2019 IA NO. 3/2016 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS IA NO. 181114/2019 - EARLY HEARING APPLICATION IA NO. 5/2016 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT IA NO. 3/2016 - STAY APPLICATION Digitally signed by GEETA JOSHI Date: 2025.02.14 16:38:00 IST Reason: Signature Not Verified

C.A. NO. 571-572/2016 (XVII-A)

IA NO. 4/2016 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT IA NO. 2/2016 - STAY APPLICATION C.A. NO. 10885/2016 (XVII-A) C.A. NO. 3692/2017 (XVII-A) FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 3/2017 FOR STAY APPLICATION ON IA 4/2017 FOR MODIFICATION OF COURT ORDER ON IA 6/2017 IA NO. 3/2017 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT IA NO. 6/2017 - MODIFICATION OF COURT ORDER IA NO. 4/2017 - STAY APPLICATION C.A. NO. 1469/2017 (IV-A) C.A. NO. 9152/2017 (XVII-A) FOR EX-PARTE STAY ON IA 48206/2017 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 48208/2017 IA NO. 48206/2017 - EX-PARTE STAY IA NO. 48208/2017 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT C.A. NO. 4009/2018 (III) SLP(C) NO. 25413-25416/2018 (XIV) FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 108857/2018 IA NO. 108857/2018 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT C.A. NO. 8045-8046/2018 (XVII-A) FOR FOR STAY APPLICATION ON IA 102566/2018 IA NO. 102566/2018 - STAY APPLICATION C.A. NO. 9139-9140/2018 (XVII-A) IA FOR STAY APPLICATION ON IA 117855/2018 IA NO. 117855/2018 - STAY APPLICATION C.A. NO. 10349/2018 (XVII-A) FOR EX-PARTE STAY ON IA 122691/2018 FOR APPROPRIATE ORDERS/DIRECTIONS ON IA 111234/2021 IA NO. 111234/2021 - APPROPRIATE ORDERS/DIRECTIONS IA NO. 122691/2018 - EX-PARTE STAY C.A. NO. 9745/2018 (XVII-A) IA FOR STAY APPLICATION ON IA 122492/2018 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 122493/2018 FOR PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES ON IA 117979/2021 IA NO. 122493/2018 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT IA NO. 117979/2021 - PERMISSION TO FILE ADDITIONAL

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DOCUMENTS/FACTS/ANNEXURES IA NO. 122492/2018 - STAY APPLICATION C.A. NO. 10071/2018 (XVII-A) FOR STAY APPLICATION ON IA 126684/2018 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 126687/2018 IA NO. 126687/2018 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT IA NO. 126684/2018 - STAY APPLICATION C.A. NO. 11837-11838/2018 (XVII-A) FOR STAY APPLICATION ON IA 131425/2018 FOR PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES ON IA 135845/2020 IA NO. 135845/2020 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES IA NO. 131425/2018 - 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. 10281/2019 (IX) FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 56468/2019 IA NO. 56468/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT C.A. NO. 4959/2019 (XVII-A) IA NO. 118772/2019 - AMENDMENT IN CAUSE TITLE IA NO. 181536/2019 - EARLY HEARING APPLICATION IA NO. 71614/2019 - EX-PARTE STAY C.A. NO. 7483/2019 (XVII-A) IA FOR STAY APPLICATION ON IA 122778/2019 FOR PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES ON IA 56989/2022 IA NO. 56989/2022 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES IA NO. 122778/2019 - STAY APPLICATION C.A. NO. 9008-9009/2019 (XVII-A) IA FOR STAY APPLICATION ON IA 169350/2019 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 169353/2019 IA NO. 169353/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT IA NO. 169350/2019 - STAY APPLICATION 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

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JUDGMENT IA NO. 171036/2019 - STAY APPLICATION C.A. NO. 2634/2020 (XVII-A) IA FOR EX-PARTE STAY ON IA 42148/2020 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 42149/2020IA NO. 42148/2020 - EX-PARTE STAY IA NO. 42149/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT C.A. NO. 3546-3549/2020 (XVII-A) IA FOR EX-PARTE STAY ON IA 74416/2020 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 74417/2020 FOR APPLICATION FOR PERMISSION ON IA 29690/2021 IA NO. 29690/2021 - APPLICATION FOR PERMISSION IA NO. 74416/2020 - EX-PARTE STAY IA NO. 74417/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT DIARY NO(S). 24028/2020 (XVII-A) FOR ADMISSION AND I.R. AND IA NO.136651/2020-CONDONATION OF DELAY IN FILING AND IA NO.136652/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT AND IA NO.136650/2020-STAY APPLICATION IA NO. 136651/2020 - CONDONATION OF DELAY IN FILING IA NO. 136652/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT IA NO. 136650/2020 - STAY APPLICATION C.A. NO. 2424/2022 (XVII-A) IA FOR EX-PARTE STAY ON IA 45361/2022 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 45362/2022 IA NO. 45361/2022 - EX-PARTE STAY IA NO. 45362/2022 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT C.A. NO. 7295/2022 (XVII-A) IA FOR STAY APPLICATION ON IA 124404/2022 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 124405/2022 IA NO. 124405/2022 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT IA NO. 124404/2022 - STAY APPLICATION SLP(C) NO. 26382/2023 (IX) C.A. NO. 6157-6160/2024 (XVII-A) C.A. NO. 12468-12471/2024 (XVII-A) IA FOR STAY APPLICATION ON IA 249037/2024 IA NO. 249037/2024 - STAY APPLICATION

Date : 11-02-2025 These matters were called on for hearing today. CORAM : HON'BLE MRS. JUSTICE B.V. NAGARATHNA HON'BLE MR. JUSTICE SATISH CHANDRA SHARMA For Appellant(s): Mr. Shashank Shekhar, Adv. Mr. Tushar Joshi, Adv. Ms. B. Vijayalakshmi Menon, AOR Mr. Vikramjit Banerjee, A.S.G. Mr. Gurmeet Singh Makker, AOR Ms. B Sunita Rao, Adv. Ms. Seema Bengani, Adv. Ms. Vimla Sinha, Adv. Mr. Sughosh Subramanyam, Adv. Mr. Udai Khanna, Adv. Mr. B. Krishna Prasad, AOR Mr. V. Raghuraman, Sr. Adv. Mr. Bhanumurthy J, Adv. Mr. Anand Sukumar, AOR Mr. S Sukumaran, Adv. Mr. Bhupesh Pathak, Adv. Mrs. Ruche Anand, Adv. Mr. Mukesh Kumar Maroria, AOR For Respondent(s): Mr. R. Satish Kumar, Adv. Ms. V. Susheatha, Adv. Mr. P. V. Yogeswaran, AOR Mr. Naresh Thacker, Adv. Mr. Kumar Visalaksh, Adv. Mr. Udit Jain, Adv. Ms. Virangana Wadhawan, Adv. Mr. Abhishek Vikas, AOR M/S. Khaitan & Co., AOR Mr. Sanjeev Sachdeva, Adv. Mrs. Vanita Bhargava, Adv. Mr. Ajay Bhargava, Adv. Ms. Nandita Chauhan, Adv. Ms. Tijil Thakur, Adv. Mr. G. Natarajan, Adv. Mr. Divyanshu Rai, AOR Ms. Aarthy, Adv.

Mr. Vishal Sharma, Adv. Ms. Taruna, Adv.

M/S Mps Legal, AOR Mr. Prasad Paranjpe, Adv. Mr. Kumar Harshvardhan, Adv. Mr. Jasdeep Singh Dhillon, Adv. Mr. Prabhat Chaurasia, Adv.

Mr. S. Ganesh, Sr. Adv. Mr. S K Bagaria, Sr. Adv. Ms. Deepika Nandakumar, Adv. Ms. Sandhya Dutt, Adv. Mr. Aakash Elango, Adv. Mr. Naresh Kumar, AOR

Mr. Prasad Paranjape, Adv. Mr. Kumar Harshvardhan, Adv. Mr. R. Chandrachud, AOR Mr. Deepak Thackur, Adv.

Mr. G. Shivadass, Sr. Adv. Ms. Shradha Rajgiri, Adv. Mr. Abhishek Anand, Adv. Mr. Rahul Kumar, Adv. Mr. M. P. Devanath, AOR

Mr. Gurmeet Singh Makker, AOR

Mr. V Sridharan, Sr. Adv. Ms. Charanya Lakshmikumaran, AOR

Ms. Neha Choudhary, Adv.

Ms. Umang Motiyani, Adv.

Mr. Ayush Agarwal, Adv.

Mr. Aayush Agarwal, Adv.

Ms. Falguni Gupta, Adv.

Mr. Naresh Thacker, Adv. Mr. Nishant Shah, Adv. Mr. Kumar Visalaksh, Adv. Mr. Udit Jain, Adv. Ms. Virangana Wadhawan, Adv. Mr. Mahfooz Ahsan Nazki, AOR

Ms. Mahua Kalra, AOR Mr. Mayank Nagi, Adv. Mr. Bharat Rai Chandani, Adv. Mr. Aneesh Mittal, AOR Mr. Deepak Khokhar, Adv. Ms. Annweshaa Laskar, Adv. Mr. Balwant Rai Mittal, Adv. Ms. Komal Mittal, Adv. Mr. Harish Bindhumadhavan, Adv. Ms. Ashwini Chandrasekharan, Adv. Ms. Shraya Thiyagarajan, Adv. Mr. Manoharan Ellappan, Adv. Mr. T. V. S. Raghavendra Sreyas, AOR Mr. Siddharth Vasudev, Adv. Ms. Gayatri Gulati, Adv. Mr. Brahma Prakash Soni, Adv. Mr. Tushar Jarwal, Adv. Ms. Anuradha Dutt, Adv. Mr. Rahul Sateeja, Adv. Mr. Vikrant A Maheshwari, Adv. Ms. B. Vijayalakshmi Menon, AOR Mr. Harish Bindumadhavan, Adv. Mr. Pawanshree Agrawal, AOR Ms. Ashwini Chandrasekharan, Adv. Ms. Shubhangi Gupta, Adv. Ms. Disha Gursahaney, Adv. Mr. Kamal Sawhney, Adv. Mr. Deepak Thackur, Adv. Ms. Aakansha Wadhwani, Adv. Mr. Rishabh Mishra, Adv. Mr. Deepak Thackur, AOR Mr. Sujit Gosh, Sr. Adv. Ms. Mannat Warchi, Adv. Mr. Vikas Upadhyay, AOR Ms. Mannat Waraich, AOR Mr. Ashray Behurq, Adv. Ms. Arya Mittal, Adv.

Mr. Punit Dutt Tyagi, AOR

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

CIVIL APPEAL NO(S).10815-10819/2014 AND OTHER CONNECTED MATTERS:

List on 03.03.2025.

CIVIL APPEAL NOS.105 of 2025 and 7295 of 2022:

De-tag these matters from the rest of the cases and tag with Civil Appeal No.7712 of 2023.

(B. LAKSHMI MANIKYA VALLI) (DIVYA BABBAR) COURT MASTER (SH) COURT MASTER (NSH)