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

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. 5252/2015 (III) (IA No. 1/2015 - CONDONATION OF DELAY IN FILING APPEAL IA No. 4/2015 - STAY APPLICATION)

C.A. No. 5307/2015 (XVII-A) (IA No. 2/2015 - STAY APPLICATION)

C.A. No. 6556/2015 (XVII-A) (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)

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) (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) (IA No. 48206/2017 - EX-PARTE STAY Digitally signed by RADHA SHARMA Date: 2025.04.09 16:14:30 IST Reason: Signature Not Verified

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) (IA No. 108857/2018 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 8045-8046/2018 (XVII-A) (IA No. 102566/2018 - STAY APPLICATION) C.A. No. 9139-9140/2018 (XVII-A) (IA No. 117855/2018 - STAY APPLICATION) C.A. No. 10349/2018 (XVII-A) (IA No. 111234/2021 - APPROPRIATE ORDERS/DIRECTIONS IA No. 122691/2018 - EX-PARTE STAY) C.A. No. 9745/2018 (XVII-A) (IA No. 122493/2018 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT IA No. 117979/2021 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES IA No. 122492/2018 - STAY APPLICATION) C.A. No. 10071/2018 (XVII-A) (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) (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 No. 13851/2019 - EX-PARTE STAY) SLP(C) No. 10281/2019 (IX) (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) (FOR STAY APPLICATION ON IA 122778/2019 FOR PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES ON IA

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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) (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 JUDGMENT IA No. 171036/2019 - STAY APPLICATION) C.A. No. 2634/2020 (XVII-A) (IA 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 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 No. 45361/2022 - EX-PARTE STAY IA No. 45362/2022 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 26382/2023 (IX) C.A. No. 6157-6160/2024 (XVII-A) C.A. No. 12468-12471/2024 (XVII-A) (FOR STAY APPLICATION ON IA 249037/2024 IA No. 249037/2024 - STAY APPLICATION)

Date : 07-04-2025 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. 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. Siddhartha Sinha, Adv. Mr. B. Krishna Prasad, AOR Mr. V. Raghuraman, Sr. Adv. Mr. S Sukumaran, Adv. Mr. Bhanu Murthy J, Adv. Mr. Anand Sukumar, AOR Mrs. Sandhya Raghuraman, Adv. Mr. Bhupesh Pathak, Adv. Mrs. Ruche Anand, Adv. Mr. Mukesh Kumar Maroria, AOR For Respondent(s) Mr. S K Bagaria, Sr. Adv. Mr. R. Satish Kumar, Adv. Ms. V. Susheatha, Adv. Mr. Prateek Gupta, Adv. Mr. Vinay Kumar Sharma, Adv. Mr. Mohit Kumar Gupta, Adv. Mr. P. V. Yogeswaran, AOR Mr. Nishant Shah, Adv. Mr. Kumar Visalaksh, Adv. Mr. Udit Jain, Adv. Ms. Virangana Wadhawan, Adv. Ms. Bhargavi Shukla, Adv. Mr. Abhishek Vikas, AOR M/S. Khaitan & Co., AOR Mrs. Vanita Bhargava, Adv. Mr. Ajay Bhargava, Adv. Ms. Nandita Chauhan, Adv. Ms. Tijil Thakur, Adv. Mr. V Lakshmikumaran, 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. Nishant Shah, Adv. Mr. Kumar Visalaksh, Adv. Mr. Udit Jain, Adv. Ms. Virangana Wadhawan, Adv. Ms. Bhargavi Shukla, Adv. Mr. Mahfooz Ahsan Nazki, AOR Mr. Aneesh Mittal, AOR Mr. Mayank Nagi, Adv. Ms. Mahua Kalra, AOR Mr. Tarun Singh, 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. Disha Gurusahaney, Adv. Ms. Shubhangi Gupta, Adv. Mr. Kamal Sawhney, Adv. Mr. Deepak Thackur, Adv. Ms. Aakansha Wadhwani, Adv. Mr. Rishabh Mishra, Adv. Mr. Deepak Thackur, AOR Mr. Sujit Ghosh, Sr. Adv. Ms. Mannat Warchi, Adv. Mr. Vikas Upadhyay, AOR Ms. Mannat Waraich, AOR Mr. Ashray Behura, Adv. Mr. S. Ganesh, Sr. Adv.

Mr. S K Bagaria, Sr. Adv. Mr. Naresh Kumar, AOR Ms. Deepika Nandakumar (aor), Adv. Ms. Sandhya Dutt, Adv. Ms. Aisha Bansal, Adv. M/S Mps Legal, AOR Mr. Prasad Paranjpe, Adv. Mr. Kumar Harshvardhan, Adv. Mr. Jasdeep Singh Dhillon, Adv. Mr. Prabhat Chaurasia, Adv. Mr. Yugantar Singh Chauhan, Adv. Mr. Anirudh Jamwal, Adv. Mr. M. P. Devanath, AOR Mr. Gurmeet Singh Makker, AOR Mr. Punit Dutt Tyagi, AOR UPON hearing the counsel the Court made the following O R D E R

List on 15.04.2025.

(RADHA SHARMA) (DIVYA BABBAR) ASTT. REGISTRAR-cum-PS COURT MASTER (NSH)