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M/S PLAZA MAINTENANCE AND SERVICES LTD. v. COMMISSIONER OF SERVICE TAX, CHENNAI

Supreme Court of India | Diary 10007/2019

Status

ROP - of Main Case

Decided On

Bench

HON'BLE MRS. JUSTICE B.V. NAGARATHNA and HON'BLE MR. JUSTICE AUGUSTINE GEORGE MASIH

Petitioner

M/S PLAZA MAINTENANCE AND SERVICES LTD.

Respondent

COMMISSIONER OF SERVICE TAX, CHENNAI

Primary Holding

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Full Judgment Text

ITEM NO.10 REGISTRAR COURT SECTION XVII-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS BEFORE THE REGISTRAR MS. SUJATA SINGH Civil Appeal No(s). 2518-2519/2024 M/S PLAZA MAINTENANCE AND SERVICES LTD. Appellant(s) VERSUS COMMISSIONER OF SERVICE TAX, CHENNAI Respondent(s) Date : 14-02-2025 These appeals were called on for hearing today. For Appellant(s) : Mr. Rajesh Kumar Gautam, AOR Mr. Anant Gautam, Adv. Mr. Deepanjal Chaudhary, Adv. Mr. Dinesh Sharma, Adv. Ms. Likivi Jakhalu, Adv. Mr. Kushagra Nilesh Sahay, Adv. For Respondent(s) : Mr. Bajrang Lal Jat, Adv. Mr. Mukesh Kumar Maroria, AOR UPON hearing the counsel the Court made the following O R D E R Sole respondent has already filed counter affidavit. Ld. counsel for the appellant has already filed deficit court fee as well as affidavit of valuation. Registry to process the matter for listing before the Hon’ble Court, as per rules. SUJATA SINGH rd Registrar

ITEM NO.10 REGISTRAR COURT SECTION XVII-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS BEFORE THE REGISTRAR MS. SUJATA SINGH Civil Appeal No(s). 2518-2519/2024 M/S PLAZA MAINTENANCE AND SERVICES LTD. Appellant(s) VERSUS COMMISSIONER OF SERVICE TAX, CHENNAI Respondent(s) (AS PER ROP DATED 18.09.2024, LIST AGAIN ON 29.11.2024 ) Date : 29-11-2024 These appeals were called on for hearing today. For Appellant(s) Mr. Rajesh Kumar Gautam, AOR Mr. Anant Gautam, Adv. Mr. Dinesh Sharma, Adv. Mr. Deepanjal Chaudhary, Adv. Mr. Kushagra Nilesh Sahay, Adv. Ms. Likivi K Jakhalu, Adv. For Respondent(s) Mr. Mukesh Kumar Maroria, AOR UPON hearing the counsel the Court made the following O R D E R Sole Respondent has already filed counter affidavit. Ld. Counsel for the petitioner has filed deficit court fee. Two weeks time, is granted as a last opportunity, is granted to file Affidavit of valuation. List again on 14.02.2025. SUJATA SINGH Registrar pm

ITEM NO.34 REGISTRAR COURT SECTION XVII-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS BEFORE THE REGISTRAR MS. SUJATA SINGH Civil Appeal No(s). 2518-2519/2024 M/S PLAZA MAINTENANCE AND SERVICES LTD. Appellant(s) VERSUS COMMISSIONER OF SERVICE TAX, CHENNAI Respondent(s) (AS PER ROP DATED 13.02.2024, APPEAL ADMITTED IA No. 68632/2019 - EX-PARTE STAY IA No. 68633/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Date : 18-09-2024 These matters were called on for hearing today. For Appellant(s) Mr. Anant Gautam, Adv. Mr. Samir Mudgil, Adv. Mr. Dinesh Sharma, Adv. Mr. Rajesh Kumar Gautam, AOR For Respondent(s) Mr. Mukesh Kumar Maroria, AOR Ms. Sunita Gautam,Adv. Mr. G.S. Makkar, AOR UPON hearing the counsel the Court made the following O R D E R Sole respondent has already filed counter affidavit. As prayed two weeks time is granted to Ld. Counsel for appellant to file affidavit of valuation and ad-valorem court fee. List again on 29.11.2024. SUJATA SINGH Registrar MG

ITEM NO.59 COURT NO.12 SECTION XVII-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS CIVIL APPEAL Diary No(s). 10007/2019 (Arising out of impugned final judgment and order dated 28-08-2017 in ST No. 625/2009 28-08-2017 in ST No. 337/2011 passed by the Customs Excise and Service Tax Apellate Tribunal, South Zonal Bench, Chennai) M/S PLAZA MAINTENANCE AND SERVICES LTD. Petitioner(s) VERSUS COMMISSIONER OF SERVICE TAX, CHENNAI Respondent(s) (IA No. 68626/2019 - CONDONATION OF DELAY IN FILING IA No. 68627/2019 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS IA No. 68632/2019 - EX-PARTE STAY IA No. 68633/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Date : 13-02-2024 These matters were called on for hearing today. CORAM : HON'BLE MRS. JUSTICE B.V. NAGARATHNA HON'BLE MR. JUSTICE AUGUSTINE GEORGE MASIH For Petitioner(s) Mr. G. Natarajan, Adv. Mr. K. Aarthy, Adv. Mr. Anant Gautam, Adv. Mr. Samir Mudgil, Adv. Ms. Anani Achumi, Adv. Mr. Dinesh Sharma, Adv. Ms. Shivani Sagar, Adv. Mr. R.p. Daida, Adv. Mr. Rajesh Kumar Gautam, AOR For Respondent(s) Mr. Mukesh Kumar Maroria, AOR Mrs. Nisha Bagchi, Adv. Ms. Priyanka Das, Adv. Mr. V C Bharathi, Adv. Mr. Padmesh Mishra, Adv. UPON hearing the counsel the Court made the following O R D E R Delay condoned. Admit. (RADHA SHARMA) (RAM SUBHAG SINGH) COURT MASTER (SH) COURT MASTER (NSH)

ITEM NO.27 Court 7 (Video Conferencing) SECTION XVII-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS CIVIL APPEAL Diary No(s). 10007/2019 (Arising out of impugned final judgment and order dated 28-08-2017 in ST Nos.625/2009 and 337/2011 passed by the Customs Excise and Service Tax Apellate Tribunal, South Zonal Bench, Chennai) M/A PLAZA MAINTENANCE AND SERVICE LTD. Petitioner(s) VERSUS COMMISSIONER OF SERVICE TAX, CHENNAI Respondent(s) (IA No. 68626/2019 - CONDONATION OF DELAY IN FILING IA No. 68627/2019 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS IA No. 68632/2019 - EX-PARTE STAY IA No. 68633/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Date : 04-03-2022 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE S. ABDUL NAZEER HON'BLE MR. JUSTICE KRISHNA MURARI For Petitioner(s) Mr. G.Natarajan,Adv. Mr. Rajesh Kumar Gautam, AOR Mr. Kartik Jindal,Adv. Mr. Anant Gautam,Adv. Mr. Nipun Sharma,Adv. Mr. Ravi Solanki,Adv. For Respondent(s) Mr. Balbir Singh,ASG Mr. M.K.Maroria, AOR Ms. Binu Tamta,Adv. Ms. Nisha Bagchi,Adv. Ms. Priyanka Das,Adv. For Mr. B. Krishna Prasad, AOR UPON hearing the counsel the Court made the following O R D E R List after three months on a non-miscellaneous day. (ANITA MALHOTRA) (KAMLESH RAWAT) COURT MASTER COURT MASTER

ITEM NO.46 COURT NO.2 SECTION XVII S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS CIVIL APPEAL Diary No(s). 10007/2019 M/A PLAZA MAINTENANCE AND SERVICE LTD. Petitioner(s) VERSUS COMMISSIONER OF SERVICE TAX, CHENNAI Respondent(s) (WITH APPLN.(S) BEING IA No. 68626/2019 – FOR CONDONATION OF DELAY IN FILING APPEALS AND IA No. 68627/2019 - CONDONATION OF DELAY IN REFILING APPEALS AND FOR IA No. 68632/2019 - EX-PARTE STAY AND FOR IA No. 68633/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Date : 12-07-2019 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE S.A. BOBDE HON'BLE MR. JUSTICE B.R. GAVAI For Petitioner(s) Mr. G. Natarajan, Adv. Mr. Rajesh Kumar-I, AOR Mr. Kartik Jindal, Adv. Mr. Anant Gautam, Adv. Ms. Khushboo Aggarwal, Adv. Ms. Sakshi Gaur, Adv. Mr. Anmol Mehta, Adv. For Respondent(s) Ms. Binu Tamta, Adv. Mr. B.K. Prasad, AOR UPON hearing the counsel the Court made the following O R D E R Ms. Binu Tamta, learned counsel appearing for the respondent, prays for and is granted six weeks’ time to enable her to file the vakalatnama and the counter affidavit. Put up thereafter. (SANJAY KUMAR-II) (INDU KUMARI POKHRIYAL) COURT MASTER (SH) ASSISTANT REGISTRAR

ITEM NO.81 REGISTRAR COURT. 2 SECTION XVII S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS BEFORE THE REGISTRAR SURINDER S. RATHI CIVIL APPEAL Diary No(s). 10007/2019 M/A PLAZA MAINTENANCE AND SERVICE LTD. Petitioner(s) VERSUS COMMISSIONER OF SERVICE TAX, CHENNAI Respondent(s) (IA No.68626/2019-CONDONATION OF DELAY IN FILING and IA No.68633/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.68632/2019-EX-PARTE STAY and IA No.68627/2019-CONDONATION OF DELAY IN REFILING ) Date : 03-07-2019 This petition was called on for hearing today. For Petitioner(s) Mr. Rajesh Kumar-i, AOR Mr. Kartik Jindal, Adv. Mr. Anant Gautam, Adv. Mr. Debayan Banerjee, Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Service of notice is complete on sole respondent but no one has chosen to enter appearance on his behalf. Viewed thus, the matter shall be processed for listing before the Hon'ble Court as per rules. SURINDER S. RATHI Registrar PM

ITEM NO.21 COURT NO.2 SECTION XVII S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS CIVIL APPEAL Diary No(s). 10007/2019 M/A PLAZA MAINTENANCE AND SERVICE LTD. Petitioner(s) VERSUS COMMISSIONER OF SERVICE TAX, CHENNAI Respondent(s) (WITH IA No.68626/2019-CONDONATION OF DELAY IN FILING and IA No.68633/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.68632/2019-EX-PARTE STAY and IA No.68627/2019-CONDONATION OF DELAY IN REFILING ) Date :06-05-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE S.A. BOBDE HON'BLE MR. JUSTICE S. ABDUL NAZEER For Petitioner(s) Mr. Arvind P. Datar, Sr. Adv. Mr. Rajesh Kumar-I, AOR Mr. G. Natrajan, Adv. Mr. Anant Gautam, Adv. Mr. Debayan Banerjee, Adv. Mr. Kartik Jindal, Adv. Ms. Shruti Vats, Adv. Mr. Khushboo Aggarwal, Adv. Ms. Sakshi Gaur, Adv. Mr. Anmil Mehta, Adv. Ms. Stuti Karwal, Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Issue notice on the applications for condonation of delay and in the appeal returnable in four weeks. [ Charanjeet Kaur ] [ Indu Kumari Pokhriyal ] A.R.-cum-P.S. Asstt. Registrar

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