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CEAC 13/2016 and other connected matters
HIGH COURT OF DELHI
HIGH COURT OF DELHI
Reserved on: 27.07.2018 Pronounced on: 31.10.2018
CEAC 13/2016, C.M. APPL.37208/2016
VODAFONE MOBILE SERVICES LIMITED …… Appellant
VODAFONE MOBILE SERVICES LIMITED …… Appellant
VERSUS
COMMISSIONER OF SERVICE TAX, DELHI ..... Respondent
CEAC 6/2017, C.M. APPL.6902/2017 & 37758/2017
COMMISSIONER OF SERVICE TAX, AHMEDABAD .… Appellant
COMMISSIONER OF SERVICE TAX, AHMEDABAD .… Appellant
VERSUS
M/S. VODAFONE MOBILE SERVICES LIMITED ..... Respondent
CEAC 4/2018, C.M. APPL.3649/2018
VODAFONE MOBILE SERVICES LIMITED …… Appellant
VODAFONE MOBILE SERVICES LIMITED …… Appellant
VERSUS
COMMISSIONER OF SERVICE TAX, DELHI ..... Respondent
SERTA 14/2016, C.M. APPL.45647/2016
INDUS TOWERS LIMITED …… Appellant
INDUS TOWERS LIMITED …… Appellant
VERSUS
THE COMMISSIONER OF SERVICE TAX NEW DELHI ..... Respondent
SERTA 15/2016
VERSUS
THE COMMISSIONER OF SERVICE TAX NEW DELHI ..... Respondent
SERTA 16/2016
VERSUS
THE COMMISSIONER OF SERVICE TAX NEW DELHI .... Respondent
SERTA 17/2016
VERSUS
THE COMMISSIONER OF SERVICE TAX NEW DELHI .... Respondent
SERTA 18/2016, C.M. APPL.33215/2016
TOWER VISION INDIA PRIVATE LIMITED ..… Appellant
TOWER VISION INDIA PRIVATE LIMITED ..… Appellant
VERSUS
THE COMMISSIONER OF CENTRAL EXCISE (ADJ), NEW DELHI ..... Respondent
SERTA 19/2016, C.M. APPL.37968/2016 & 45237/2016
BHARTI INFRATEL LIMITED ..…Appellant
BHARTI INFRATEL LIMITED ..…Appellant
VERSUS
THE COMMISSIONER OF SERVICE TAX, NEW DELHI ... Respondent
2018:DHC:7065-DB
2018:DHC:7065-DB
CEAC 13/2016 and other connected matters
SERTA 20/2016, C.M. APPL.37971/2016 & 45236/2016
BHARTI INFRATEL LIMITED …Appellant
BHARTI INFRATEL LIMITED …Appellant
VERSUS
THE COMMISSIONER OF SERVICE TAX, NEW DELHI..Respondent
Through : Sh. V. Laxmi Kumaran with Ms. Aakanksha Munjal, Sh. Karan Sachdeva and Sh. Utkarsh Maria, Advocates, for appellants in Item Nos. CEAC
13/2016 & CEAC 4/2018 and for respondent in CEAC 6/2017.
Sh. V. Lakshmi Kumaran, Sh. Karan Sachdev, Sh. Yogendra Aldak and
Sh. Gajendra Maheshwari, Advocates, for petitioner in SERTA 19/2016 &
Through : Sh. V. Laxmi Kumaran with Ms. Aakanksha Munjal, Sh. Karan Sachdeva and Sh. Utkarsh Maria, Advocates, for appellants in Item Nos. CEAC
13/2016 & CEAC 4/2018 and for respondent in CEAC 6/2017.
Sh. V. Lakshmi Kumaran, Sh. Karan Sachdev, Sh. Yogendra Aldak and
Sh. Gajendra Maheshwari, Advocates, for petitioner in SERTA 19/2016 &
SERTA 20/2016.
Sh. Gajendra Maheshwari, Sh. Vikram Narula and Ms. Ananya Sarkar, Advocate, for appellant, in CEAC 13/2016, CEAC 6/2017, CEAC 4/2018, SERTA 14-20/2016.
Sh. Sanjeev Narula, CGSC with Sh. Abhishek Ghai, Advocates, for respondent in CEAC 13/2016, CEAC 6/2017 & CEAC 4/2018.
Sh. Gajendra Maheshwari, Advocate, for petitioner, in SERTA 14-
17/2016.
Sh. Tarun Gulati, Sh. Sparsh Bhargava and Sh. Anupam Mishra, Advocates, for intervener, in SERTA 14/2016.
Sh. Deepak Anand, Jr. Standing Counsel with Ms. Hemlata Rawat and Sh.
Aayushmaan Vatsyayana, Advocates, for respondents, in SERTA 15-
20/2016.
Sh. Gajendra Maheshwari, Sh. Vikram Narula and Ms. Ananya Sarkar, Advocate, for appellant, in CEAC 13/2016, CEAC 6/2017, CEAC 4/2018, SERTA 14-20/2016.
Sh. Sanjeev Narula, CGSC with Sh. Abhishek Ghai, Advocates, for respondent in CEAC 13/2016, CEAC 6/2017 & CEAC 4/2018.
Sh. Gajendra Maheshwari, Advocate, for petitioner, in SERTA 14-
17/2016.
Sh. Tarun Gulati, Sh. Sparsh Bhargava and Sh. Anupam Mishra, Advocates, for intervener, in SERTA 14/2016.
Sh. Deepak Anand, Jr. Standing Counsel with Ms. Hemlata Rawat and Sh.
Aayushmaan Vatsyayana, Advocates, for respondents, in SERTA 15-
20/2016.
CORAM:
HON'BLE MR. JUSTICE S. RAVINDRA BHAT
HON'BLE MR. JUSTICE SANJEEV SACHDEVA MR. JUSTICE S. RAVINDRA BHAT
HON'BLE MR. JUSTICE SANJEEV SACHDEVA MR. JUSTICE S. RAVINDRA BHAT
JUDGMENT
1. The assessees’ appeals are allowed and the Revenue’s appeals are dismissed without order on costs.
2. For detailed judgment, the decision dated 31.10.2018 in CEAC No.12/2016 may be referred to.
S. RAVINDRA BHAT
(JUDGE)
SANJEEV SACHDEVA (JUDGE) OCTOBER 31, 2018