COMMISSIONER OF SERVICE TAX ENGINEERING INDIA LIMITED v. M/S. VERIZON INDIA PVT. LTD.

ITEM NO.18 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 NOS. 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) (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 IA No. 48208/2017 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) 1

C.A. No. 4009/2018 (III) SLP(C) No. 25413-25416/2018 (XIV) *(SLP(C) No.25415/2018 is already disposed in 2021) (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)*(C.A.No.9139/2018 is already disposed in 2021)) (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) (IA No. 56989/2022 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES IA No. 122778/2019 - STAY APPLICATION) 2

C.A. No. 9008-9009/2019 (XVII-A) (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) (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) (IA No. 249037/2024 - STAY APPLICATION) Date : 06-05-2025 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. V. Raghuraman, Sr. Adv. Mr. Anand Sukumar, AOR Mr. S. Sukumaran, Adv. Ms. Sandhya Raghuraman, Adv. Mr. Bhupesh Pathak, Adv. Mrs. Ruche Anand, Adv. Mr. Vikramjit Banerjee, A.S.G. 3

Ms. Nisha Bagchi, Sr.Adv. Mr. Gurmeet Singh Makker, AOR Mr. Sughosh Subramanyam, Adv. Mr. Udai Khanna, Adv. Mr. Siddhartha Sinha, Adv. Ms. B. Sunita Rao, Adv. Ms. Seema Bengani, Adv. Mr. V. Sinha, Adv. Mr. B. Krishna Prasad, AOR Mr. Mukesh Kumar Maroria, AOR For Respondent(s) 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. 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. Bharat Raichandani, Adv. Mr. Aneesh Mittal, AOR Mr. Deepak Kumar Khokhar, Adv. Ms. Komal Mittal, Adv. 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. 4

Mr. Vikrant A Maheshwari, Adv. Ms. B. Vijayalakshmi Menon, AOR Mr. Harish Bindumadhavan, Adv. Mr. Pawanshree Agrawal, AOR Ms. Ashwini Chandrasekharan, Adv. Ms. Disha Gursahaney, 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 K Bagaria, Sr. Adv. Mr. S. Ganesh, Sr. Adv. Mr. Naresh Kumar, AOR Ms. Deepika Nandakumar (aor), 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. Anirudh Jamwal, Adv. Mr. G. Shivadass, Sr. Adv. Mr. Prashant Shivadass, 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. Mr. V Lakshmikumaran, Adv. Ms. Charanya Lakshmikumaran, AOR Ms. Neha Choudhary, Adv. Mr. Ayush Agarwal, Adv. Ms. Umang Motiyani, Adv. Ms. Nitum Jain, Adv. 5

Mr. S K Bagaria, Sr. Adv. Mr. R. Satish Kumar, Adv. Ms. V. Susheatha, Adv. Mr. Prateek Gupta, Adv. Mr. Jatin, AOR Mr. Punit Dutt Tyagi, AOR UPON hearing the counsel the Court made the following O R D E R Civil Appeal Nos. 6157-6160/2024 are de-tagged from the rest of the cases. Delay condoned. Leave granted Rest of the Civil Appeals/Special Leave Petitions are dismissed in terms of the signed non-reportable judgment which is placed on the file. Civil Appeal Nos. 6157-6160/2024: The matters stand adjourned. (RADHA SHARMA) (DIVYA BABBAR) ASTT. REGISTRAR-cum-PS COURT MASTER (NSH) 6

Page 1 of 53 NON - REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOS.10815 - 10819/2014 COMMISSIONER OF SERVICE TAX - III, MUMBAI APPELLANT VERSUS M/ s. VODAFONE INDIA LIMITED RESPONDENT WITH CIVIL APPEAL NO.5252 OF 2015 CIVIL APPEAL NO.5307 OF 2015 CIVIL APPEAL NO.6556 OF 2015 CIVIL APPEAL NO S .2402 - 2403 OF 2016 CIVIL APPEAL NO S .571 - 572 OF 2016 CIVIL APPEAL NO.10885 OF 2016 CIVIL APPEAL NO.3692 OF 2017 CIVIL APPEAL NO.1469 OF 2017 CIVIL APPEAL NO.9152 OF 2017

Page 2 of 53 CIVIL APPEAL NO. 4009 OF 2018 CIVIL APPEAL NOS. OF 2025 ( Arising out of SLP(C) Nos .25413 - 25414 & 25416 of 2018) CIVIL APPEAL NOS. 8045 - 8046 OF 2018 CIVIL APPEAL NO.9140 OF 2018 CIVIL APPEAL NO.10349 OF 2018 CIVIL APPEAL NO.9745 OF 2018 CIVIL APPEAL NO.10071 OF 2018 CIVIL APPEAL NOS.11837 - 11838 OF 2018 CIVIL APPEAL NO.1440 OF 2019 CIVIL APPEAL NO. OF 2025 (Arising out of SLP(C) No .10281 of 2019) CIVIL APPEAL NO.4959 OF 2019 CIVIL APPEAL NO.7483 OF 2019 CIVIL APPEAL NOS.9008 - 9009 OF 2019 CIVIL APPEAL NO. OF 2025 (Arising out of SLP(C) No. of 2025 a rising out of D iary N o .38417 of 2019) CIVIL APPEAL NO.2634 OF 2020 CIVIL APPEAL NOS.3546 - 3549 OF 2020

Page 3 of 53 CIVIL APPEAL NO. OF 2025 (Arising out of SLP(C) No. of 2025 a rising out of Diary No. 24028 of 20 20 ) CIVIL APPEAL NO.2424/2022 CIVIL APPEAL NO. OF 2025 (Arising out of SLP(C) No. 26382 of 202 3) CIVIL APPEAL NOS.12468 - 12471 OF 2024 J U D G M E N T NAGARATHNA, J. Delay condoned. Leave granted. 1.1 These Civil Appeals have been filed by the Revenue, i.e. the Service Tax Department, being aggrieved by various orders passed by the Customs , Excise and Service Tax Appellate Tribunal (“CESTAT”, for the sake of convenience). 2. T he orders passed by CESTAT in all these appeals have been in favour of the respondent s - as sessees . The CESTAT has held that the services provided by the respondent s - assessees have been in

Page 4 of 53 fact exported out of India. Consequently, service tax is not payable by the assessees on such services so exported, vide R ule 4 of the Export of Service Rules, 2005 (“ Rules ” , for the sake of brevity ) . It has also held that the assessees ha d rightly availed payment of CENVAT credit on inputs and input services used for providing such services vide Rule 5 of the Rules. 3. The period under consideration in these appeals range from the year 2003 till the year 20 14 . During this period , t here were several amendments made to the law governing the taxability of export of services, which can be discussed at this stage itself. 4. The policy governing taxability of export of service was initiated in the year 1999 and in the year 2003 , i t was re i t e rated. Since service tax is a destination - based consumption tax, services that were exported out of India were not meant to be taxed. The benchmark i n the year 199 9 was , whether payment was received in convertible foreign exchange . Ultimately , in the year 2010, the benchmark again came to be fixed as receipt of payment in convertible foreign exchange .

Page 5 of 53 5. A brief outline of the amendments made from the year 1999 till 2012 are highlighted as under : I . From 1999 to 2003: 5.1 During the period from the year 1999 to 2003 , a ny taxable service for which payment was received in convertible for eign exchange was exempt ed from payment of service tax. A notification in this regard was issued vide N otification No.6/99 - S.T., dated 09.04.1999, whereby exemption was made in respect of the taxable services specified in sub - section ( 48 ) of Section 65 of the Finance Act, 1994. This Notification was however rescinded vide N otification No.2/2003 - Service Tax, dated 01.03.2003 , the reason being that the exemption would be of no consequence as whatever service was exported out of India was in any case outside the scope of levy of service tax. This was because service tax is location - based and whatever service is exported abroad , is outside the scope of service tax. Consequently, C ircular No.56 / 5 /2003 - S.T., dated 25.04.2003 was issued, clarifying that since service tax is destination - based consumption tax, no such tax was leviable on export of services .

Page 6 of 53 5.2 Subsequently, N otification No.21 / 2003 - S. T ., dated 20.11.2003 was issued, providing ex emp tion from payment of service tax o n export of services i n terms of sub - section ( 105 ) of Section 65 of the Finance Act, 19 94, p rovided taxable services to any person in respect of which payment is received in India is received in convertible fo reign exchange. 5.3 When the position stood thus, the Government of India decided to formulate R ules regarding export of services . II . From 2005 to 2010: 5.4 The Rules were introduced vide N otification No. 9 / 2005 dated 03.03.2005 which categorized services into three categories a s per Rule 3 of the said Rules , which is described as under : i. Category I related to immovable property and stated that if the specified services were provided in relation to immovable property situated outside India, then the said service would be treated to have been exported ;

Page 7 of 53 ii. Category II related to performance - based services and stated that if the specified services were either wholly or partly performed outside India, then the same would be treated to have been exported ; iii. Category III covered the remaining services and provided that such services would be treated as having been exported i f provided to a customer located outside India. This sub - rule has two other conditions - (i) that the service is delivered outside India and used in business outside India; and (ii) that the payment for such service is received in convertible foreign exchange . The controversy in these cases relate to category (iii) services, namely , whether such services were delivered or used or consumed outside India ; and partially to category (ii) services , i.e., whether such services were wholly or partly performed outside India. 5.5 Rule 3 of the Rules underwent several amendments from the year 2005 till 2010 , which are extracted as under :

Page 8 of 53 1 5 .0 3 .200 5 to 15 .0 6 .200 5 “ Rule 3 - Export of taxable service. … (3) in relation to taxable services, other than, - (i) …. (ii) … (i ) such taxable services which are provided and used in or in relation to commerce or industry and the recipient of such services is located outside India: Provided that if such recipient has any commercial or industrial establishment or any office relating thereto, in India, such taxable services provided shall be treated as export of services only if – (a) order for provision of such service is made by the recipient of such service from any of his commercial or industrial establishment or any office located outside India; (b) service so ordered is delivered outside India and used in business outside India ; and (c) payment for such service provided is received by the service provider in convertible foreign exchange;” (emphasis supplied)

Page 9 of 53 19.04.2006 to 28.02.2007 Rule 3 was recast as under: “ Rule 3 - Export of taxable service. (1) Export of taxable services shall, in relation to taxable services, — (i) specified in sub - clauses (d), (p), (q), (v), (zzq), (zzza), (zzzb), (zzzc), (zzzh) and (zzzr ) of clause (105) of section 65 of the Act, be provision of such services as are provided in relation to an immovable property situated outside India; (ii) specified in sub - clauses (a), (f), (h), (i), (j), (l), (m), (n), (o), (s), (t), (u), (w), (x), (y), (z), (zb), (zc), (zi), (zj), (zn), (zo), (zq), (zr), (zt), (zu), (zv), (zw), (zza), (zzc), (zzd), (zzf), (zzg), (zzh), (zzi), (zzl), (zzm), (zzn), (zzo), (zzp), (zzs), (zzt), (zzv), (zzw), (zzx), (zzy), (zzzd), (zzze), (zzzf) and (zzzp) of clause (105) of section 65 of the Act, be provision of such services as are performed outside Provided that where such taxable service is partly performed outside India, it shall be treated as performed outside India; (iii) specified in clause (105) of section 65 of the Act, but excluding, — (a) sub - clauses (zzzo) and ( zzzv );

Page 10 of 53 (b) those specified in clause (i ) of this rule except when the provision of taxable services specified in sub - clauses (d), (zzzc) and (zzzr) does not relate to immovable property; and (c) those specified in clause (i) of this rule, when provided in relation to business or commerce, be provision of such services to a recipient located outside India and when provided otherwise, be provision of such services to a recipient located outside India at the time of provision of such service: Provided that where such recipient has commercial establishment or any office relating thereto, in India, such taxable services provided shall be treated as export of service only when order for provision of such service is made from any of his commercial establishment or office located outside India. (2) The provision of any taxable service shall be treated as export of service when the following conditions are satisfied, namely: - (a) such service is delivered outside India and used outside India ; and (b) payment for such service provided outside India is received by the service provider in convertible foreign exchange. x x x (emphasis supplied)

Page 11 of 53 01.03.2007 to 26.02.2010 “ Rule 3 - Export of taxable service. … (2) The provision of any taxable service shall be treated as export of service when the following conditions are satisfied, namely: (a) such service is provided from India and used outside India ; and (b) payment for such service is received by the service provider in convertible foreign exchange.” (emphasis supplied) 27.02.2010 upto 30.06.2012 “Rule 3 - Export of taxable service. … (2) The provision of any taxable service specified in sub - rule (1) shall be treated as export of service when the following conditions are satisfied, namely: (a) [omitted] (b) payment for such service is received by the service provider in convertible foreign exchange.” (emphasis supplied)

Page 12 of 53 III. Post 2012: 5.6 A new regime called the Negative List Regime was introduced in service tax on 01.0 7.2012. The Place of Provision of Service Rules , 2012 (for short “POP”) w as also introduced . 5.7 At the outset, we shall first refer to the brief sketch of the matters under consideration, as provided by learned counsel , as under: Appeal no. Period of Dispute Demand Category and Nature of Service Findings on Facts of the case in Impugned Order C.A. No.10815 - 10819/2014 Commissioner of Service Tax III v. M/S Vodafone India Limited April 2006 to March 2012 Rs. 36,44,18,798/ - (refund) Para 1, pg. 1 Category III Telecom – inbound roaming service provided to Foreign Telecom Operators (‘FTOs’) Company is providing International Inbound Roaming Services to FTOs. In this regard, Company enter ed into International GSM Roaming Agreements with various FTOs to provide International Inbound Roaming services to subscribers of FTOs in India for which consideration is paid by the FTOs to Company in convertible foreign exchange. • Findings in OIA dated 20.09.2013 (Page 314, para 11) • • Company has made roaming facility available to subscribers of foreign telecom operators in terms of agreement with foreign telecom operators. Hence, Company has contractual obligation only to foreign telecom operators and not to their subscribers. (Para 20, pg. 322) • Invoice is raised on foreign telecom operator and payment is made by foreign telecom operator. (Para 20 pg. 323) • Services accrue to foreign telecom operator and they are the recipient of service and consideration is paid by foreign telecom operator and not by subscriber. (Para 21 pg. 324) • Relevant factor is location of service receiver and not place of performance. (Para 24 pg. 328)

Page 13 of 53 Appeal no. Period of Dispute Demand Category and Nature of Service Findings on Facts of the case in Impugned Order • Circular 111/5/2009 - ST dated 24.02.2009 C.A. No. 5252/2015 Commissioner of Service Tax - I v. Weizman Forex Limited 15.03.2005 to 31.03.2008 IO at Pg. 4 of Paperbook Rs. 5,12,34,843 IO at Pg. 4 of Paperbook Category III Business Auxiliary Services - Section 65(105)(zzb) of the Finance Act, 1994 Company is an agent for Western Union in India and undertakes money transfer services for Western Union in India and charges a commission from Western Union situated abroad. • Western Union is providing the consideration for the said services and is situated outside India. (Para 5.1, pg. 9 - 10) • Follows the decision in the case of Paul Merchants and Fine Forex. (Para 5.1, pg. 11) CA No. 5307/2015 Commissioner of Service Tax Delhi - IV Commissioner v. M/S Microsoft Corporation (India) Pvt. Ltd. Managing Director CA No 8045 – 8046 2018 Commissioner of Central Excise Delhi III v. Microsoft Corporation India Pvt. Ltd. CA No 12468 – 12471/2024 Comm issioner of Service Tax Delhi v. M/S Microsoft Corporation (India) Pvt Ltd Apr 2006 to Dec 2007 Mar 2005 to Mar 2010 Dec 2006 to Dec 2009 Rs. 127 Cr (Demand) Rs. 244 Cr (Demand) Rs 55 Cr (Refund) Category III Business Auxiliary Services: Section 65 (105)(zzb) of the Finance Act, 1994 – The Respondent has a contract with an entity located in Singapore under “Market Development Agreement, (Page 186) which are in the nature of marketing and product support services with respect to the products sold by the overseas entity to Indian customers. Consideration for the service is received in India by Respondents in foreign currency. Business auxiliary service is Category III services where export status is decided based on the location of service recipient (Page 100) No dispute that services of Respondents are business auxiliary services falling under Category III (Page 101) Customer of Respondents for marketing and product support services is the entity in Singapore and not the person buying the software in India from the Singapore entity (Page 106) Service was delivered, used, consumed outside India as promotion was for products belonging to an entity abroad (Page 107) Service is provided to Singapore entity, to be used by them in Singapore, for the sale of their products in India and to provide product support service for their customers in India (Page 139) Services provided by Respondents to the entity in Singapore was delivered and used outside India – (Page 144) (Note: All page numbers are from Civil Appeal No5307/2015. Issues in other Civil Appeals are common.)

Page 14 of 53 Appeal no. Period of Dispute Demand Category and Nature of Service Findings on Facts of the case in Impugned Order C.A. No. 6556/2015 Commissioner of Service Tax - II v. M/s Gap International Sourcing (India) Pvt. Ltd. 19.04.2006 – 31.05.2007 Demand of Rs.5,66,98,112 and penalty of Rs.5,66,98,112 and Rs.1000 – Services relating to procurement of goods Category III Business Auxiliary Services: Section 65(105)(zzb ) read with Section 65(19) of the Finance Act, 1994 – Services relating to Procurement of goods Activities of Respondent company fall within the scope of Export of Service Rules 2005, there is no liability of service tax - relied on Paul Merchant (Impugned order at para 10, p.54 of Paperbook) C.A. No. 2402 - 24 03/2016 Commissioner of Service Tax Delhi V. M/S Amadeus India Pvt. Ltd. 01.07.2003 to 31.03.2008 Rs. 40,62,49,905/ - (SCN) period from 01.07.2003 to 31.03.2008 (Impugned Order at pg. 15 of Paperbook Vol I) OIO confirmed the demand of Rs. 13,98,16,429/ - for the period April 2007 to March 2008. (Impugned Order at pg. 15 - 16 of Paperbook Vol I) Service tax demand on extended period of limitation set aside (Impugned Order at pg. 57 of Paperbook; OIO at pgs. 378 - 384 of Paperbook Vol II) No Question of law proposed or Ground raised in the Civil Appeal assailing the findings of CESTAT on invocation of extended period of limitation. Bifurcation of demand ( OIO at pg. 385 of Paperbook Vol II) Category III Business Auxiliary Services: Section 65(105)(zzb) of the Finance Act, 1994 – Distribution / marketing [ Impugned Order at pg. 13, Para (c) - 14 of Paperbook Vol I]. Amadeus India Pvt. Ltd. [‘AIPL’/’Respondent’] is a company registered as a 100% Export Oriented Unit [‘EOU’] under the Software Technology Parks of India [‘STP’], since the year 1995. As per the agreement between Amadeus Marketing, S. A. [‘Amadeus, Spain’] and AIPL/Respondent, the latter was entrusted with the distribution of Computer Reservation System [‘CRS’], within India. Amadeus Spain evolved and maintained the CRS, the requisite software and a data base involving a variety of information / data relati ng to Airlines, hotels and host of other international travel related services. The situs of the core computer system is at Germany / Spain. The CRS is accessed by the Travel Agents for booking tickets/hotels across the globe. Findings on services rendered by Respondent company (Impugned Order at para 21 – pg. 51 of Paperbook Vol I) Services provided by the Respondent company fall outside the scope of BAS (Impugned Order at para 22 – pg. 52and para 24, 25 – pg. 53 - 54 of Paperbook Vol I) Finding of CESTAT that the Respondent was engaged in export of computer software. [Impugned Order at Pg. 27 ( “…in this sense the assesses manufacture, produce and export software to the overseas entities.” ), Pg. 28 & Pg. 53 of Paperbook Vol I] Activities of Respondent company fall within the scope of Export of Service Rules, 2005, there is no liability of service tax – reliance placed on enunciation in the case of Paul Merchant. (Impugned Order at para 26 – pg. 54 - 56 of Paperbook Vol I)

Page 15 of 53 Appeal no. Period of Dispute Demand Category and Nature of Service Findings on Facts of the case in Impugned Order The Respondent / AIPL supplements the functions of Amadeus, Spain, by preparing and transmitting the locally generated travel related data abroad for incorporation and synthesis into their core data base, so as to enable the Tour Operators [operating within India] to access the information / data stored in the core computer system abroad and to enable Amadeus, Spain to access information / data entered by the Tour operators. (Impugned Order at pg. 23 - 30 of Paperbook Vol I). There is no dispute that the consideration for the service is received by AIPL in convertible foreign exchange, from Amadeus Marketing. The Respondent/AIPL was also deemed eligible for exemption u/s 80HHE [Deduction of profits from export of computer software] and later u/s 10A/10B [deduction of profits and gains of a 100% Export Oriented undertaking derived from export of articles/things/computer software] of the Income Tax Act, 1961. C.A. No. 571 - 572/2016 Commissioner of Service Tax Delhi IV v. M/S Acquire Services Pvt. Ltd. 01.07.2003 to 31.03.2008 Rs. 32,88,68,402/ - proposed in SCN for period from 01.07.2003 to 31.03.2008 (Impugned Order at pg. 22 of Paperbook Vol I) OIO confirmed the demand of Rs. 2,56,05,193/ - for the period April Category III Business Auxiliary Services: Section 65 (105)(zzb) of the Finance Act, 1994 – marketing and distributing (Impugned Order at pg. 20 of Paperbook Vol I) Findings on services rendered by Respondent company amounting to marketing and data processing (Impugned Order at para 21 – pg. 47 of Paperbook Vol I) Services provided by the Respondent company fall outside the scope of BAS (Impugned Order at para 22 – pg. 48 of Paperbook Vol I)

Page 16 of 53 Appeal no. Period of Dispute Demand Category and Nature of Service Findings on Facts of the case in Impugned Order 2007 to March 2008 (Impugned Order at pg. 22 of Paperbook Vol I) Service tax demand on extended period of limitation set aside (Impugned Order at pg. 52 of Paperbook; OIO at pg. 440 of Paperbook Vol II) Bifurcation of demand ( OIO at pg. 443 of Paperbook Vol II) Interglobe Enterprises established Acquire Services in India. As per the agreement between Interglobe and Galileo International USA, Acquire was marketing and distributing the hardware and software to Indian travel agents to enable them to connect to the Galileo’s host CRS [Computer Reservation System] in the US. CRS is used for booking tickets to and from across the globe. Consideration for the service is received in India by Acquire in foreign currency. Information Technology services are provided by the Respondent company which are excluded component of BAS (Impugned Order at para 24, 25 – pg. 49 of Paperbook Vol I) Activities of Respondent company fall within the scope of Export of Service Rules, 2005, there is no liability of service tax - relied on Paul Merchant (Impugned Order at para 26 – pg. 50 of Paperbook Vol I) Entire Transaction explained from Page 393 – Page 396. C.A. No. 10885/2016 Commissioner of Service Tax Delhi III v. M/s Transcorp International Ltd. 07/2003 - 09 - 2007 Demand of Rs.2,96,35,979 and penalty of Rs.2,96,35,979 and Rs.1000. - Money Transfer and Related Service Category III Business Auxiliary Services: Section 65(19)(ii) of the Finance Act, 1994 – Advertise and Promote the Money Transfer Service Activities of Respondent company fall within the scope of Export of Service Rules 2005, there is no liability of service tax - relied on Paul Merchant (Impugned order at para 8, Pp.29 - 30 of Paperbook) C.A. No. 3692/2017 Commissioner of Service Tax Delhi IV vs. M/s Nortel Networks India Pvt. Ltd. 2005 - 06 to 2011 - 12 [ Pg. D – Synopsis – Appeal Paperbook ] Order - in - Original confirmed the demand on three counts: (1) Export of Service – Rs. 66,96,09,360/ - ; (2) Salary paid to Seconded employees is liable to service tax – Rs. 2,52,20,279/ - ; and (3) Non - payment of interest on delayed payment of tax – INR 94,24,777/ - See Order - in Original dated 29.08.2014 at Pg. 379, 391, 397 and 404 of the Appeal Paperbook and Pg. D – Synopsis of the Appeal Paperbook. Category III Respondent is providing Business Auxiliary Services to its foreign affiliate [ Para 2 of Appeal at Pg. 15 of the Appeal Paperbook]. Business Auxiliary Services fall under Category III – Rule 3(3) up till 15.06.2005 and Rule 3(1)(iii) w.e.f. 18.04.2006. Respondent had entered into two agreements with its overseas entities, (1) Agreement dated 01.07.2000 with M/s Nortel Networks Singapore Pte. Ltd. wherein it collects information and future requirements of various types of Respondent is providing services to overseas entities. [ Impugned Order at Para 3 – Pg. 6 of the Appeal Paperbook ] Services provided by the Respondent qualifies under export of service as per Rule 3 of Export of Service Rules. [ Impugned Order at Para 4 – Pg. 8 - 9 of the Appeal Paperbook ] Tribunal placed reliance on Microsoft Corporation India Pvt. Ltd. vs. CST, New Delhi [2014 (36) STR 766 (Tri. Del.)] [CA Appeal No. 5307/2015], GAP International Sourcing India Pvt. Ltd. vs. CST [2014 - TIOL - 465 - CESTAT - DEL] [CA No. 6556/2015], Vodafone Cellular Ltd. vs. CCE [2014 (34) STR 890 (Tri. Mum.)] [CA No. 10815/2014], Paul Merchants Ltd. vs. CCE [2013 (29) STR 257 (Tri. Del.)] and Alpine Modular Interiors Pvt. Ltd. [2014

Page 17 of 53 Appeal no. Period of Dispute Demand Category and Nature of Service Findings on Facts of the case in Impugned Order CESTAT vide Impugned Order dropped the entire demand. Present appeal is filed by the Department only with respect to the question of Export of Service – Pg. C, G and 15 of the Appeal Book. Service tax demand in dispute towards export of service is Rs. 66,96,09,360/ - for the period 2005 - 06 to 2011 - 12. [ Pg. C – Synopsis of Appeal Paperbook ] telecommunication equipment; and (2) Agreement dated 01.04.2003/ 01.04.2006 with M/s Nortel Networks Ltd. Canada wherein Respondent has provided technical support service. The summary of the work carried out by the respondent is given in Appellant’s Written Arguments at PDF Pg. 768 - 771 and Pg. 16 & 17 of the Appeal Paperbook. (36) STR 454 (Tri. – Del.)]. [ Impugned Order at Para 4 – Pg. 9 of the Appeal Paperbook ]. Entire Transaction explained from PDF Pg. 572 to 575 – Counter Affidavit of the Appeal Paperbook and PDF Pg. 768 and 769 – Written Arguments of the Appeal Paperbook. C.A. No. 1469/2017 Commissioner of Central Excise, Customs, and Service Tax - II Bangalore v. M/s IBM India Pvt Ltd. 01.03.2003 – 30.11.2005 Rs. 3,63,91,232 / - Category III Business Auxiliary Services: Section 65 (105)(zzb) of the Finance Act, 1994 – Sales promotion and Marketing services IBM India Ltd., as the business partner of M/s IBM World Trade Corporation, USA provided “Business Auxiliary Service” in the nature of canvassing, selling, obtaining orders, providing market support, to identify and promote IBM products in India and received a commission in freely convertible foreign exchange. [Impugned Order, Page 8, Paper Book - Vol - I] The issue is settled and thus the demand is unsustainable. [Impugned Order, Page 9 - 10, Paper Book - Vol - I] For the period March 2003 to November 2003, there being no dispute that the services are exported and payment has been received in foreign exchange, liability cannot be imposed for withdrawal of notification. [Impugned Order, Page 10 - 14, Paper Book - Vol - I] C.A. No. 9152/2017 Commissioner of Service Tax , New Delhi v. M/ s Marubeni India Private Ltd. 2005 - 2010 (BAS) 2007 - 2009 and 2010 - 11 (Manpower) 2008 - 2011 (IT) BAS: Rs.5,45,75,893/ - Manpower Recruitment/Supply Agency: Rs. 4,76,196 / - Information Technology Service: Rs. 1,59,828/ - Category - III Business Auxiliary Services: Section 65 (105)(zzb) of the Finance Act, 1994 – service fee and handling commission Marubeni India Pvt. Ltd. is a subsidiary of Marubeni Corporation, Japan providing management services for the transactions pertaining to importation of Para 2 at pg.4 of paperbook - BAS - Covered by Paul Merchants, Microsoft Corporation, and Gap International Para 4 at pg.5 of paperbook – Manpower Recruitment/Supply Agency - covered by various decisions: Demand set aside.

Page 18 of 53 Appeal no. Period of Dispute Demand Category and Nature of Service Findings on Facts of the case in Impugned Order goods into India and export of goods from India. (BAS) It was also paying a licence fee to Marubeni, Japan for using SAP software. (Information Technology Software Services: Section 65(53a)) It was also receiving manpower supply services in the form of specialized employees being sent to India who were being paid by the branch overseas but controlled by the Respondent. ( Manpower Recruitment or Supply Agency Services: Section 65(105)(k)) Para 9.1.1 at pg. 93,94 of paperbook Commission income - towards helping overseas group entities in marketing/procurement of goods from India and seeks new business opportunities for holding company Para 9.1.2 at pg. 95 of paperbook Service fees - towards advisory, information, provision of market information and business development services to overseas group entities Para 6 at pg.7 of paperbook - Information Technology Service set aside - demand beyond SCN C.A. No. 4009/2018 Commissioner of Service tax, Mumbai v. M/s A.T.E. Enterprises Pvt. Ltd. FY 2004 - 05 to FY 2010 - 2011 Service Tax demand of Rs. 5,32,96,615/ - proposed in the SCN dated 19.03.2009 for the period FY 2004 - 05 to 2007 - 08. Service Tax demand of Rs. 1,08,74,142/ - proposed in the SCN dated 21.10.2009 for the period FY 2008 - 09. Service Tax demand of Rs. 1,12,67,338/ - proposed in the SCN Category III Business Auxiliary Services: Section 65 (105)(zzb) of the Finance Act, 1994 (Impugned Order at pg. 2 of Paperbook Vol I) ATE Enterprises (Respondent) obtained orders for various types of machineries from various Indian Companies and passed them on to the supplier located outside Findings on services rendered by Respondent company : amounts to procurement of orders for the foreign supplier. (CESTAT Order at para 7 to 8 – pg. 221 to 223 of Paperbook Vol I) Activities of Respondent company fall within the scope of Export of Service Rules 2005 ; there is no liability of service tax - relied on Paul Merchant (CESTAT Order at para 10 – pg. 227 of Paperbook Vol I)

Page 19 of 53 Appeal no. Period of Dispute Demand Category and Nature of Service Findings on Facts of the case in Impugned Order dated 28.09.2010 for the period FY 2009 - 10. Service Tax demand of Rs. 1,33,88,372/ - proposed in the SCN dated 18.10.2011 for the period FY 2010 - 11. In total Service Tax demand of Rs. 8,88,26,467/ - proposed in the SCNs for the period FY 2004 - 05 to 2010 - 11. (OIO at pg. 110 - 111 of Paperbook Vol I) OIO confirmed the demand of Rs. 8,81,19,194/ - for the period FY 2004 - 05 to 2010 - 11 along with interest and penalty. (OIO at pg. 206 - 209 of Paperbook Vol I) Service tax demand set aside by CESTAT vide order dated 07.01.2015 (CESTAT Order at pg. 233 of Paperbook Vol I) Revenue department filed appeal before the Bombay High court. Appeal dismissed vide order dated 31.07.2017 Impugned Order at pg. 1 - 17 of Paperbook Vol I) Bifurcation of demand ( OIO at pg. 193 - 194 of Paperbook Vol II) India. The foreign supplier on receiving such orders delivers the goods to the Indian Companies. The Respondent received commission in Convertible Foreign Exchange from the foreign supplier on such deliveries of ordered goods. The Respondent does not engage himself in assembling and organizing of the imports. The Respondent is supposed to procure the orders and pass it on to the foreign supplier. The entire transaction is of procurement of orders and rendering of services towards the foreign supplier. Activities of Respondent company fall within the scope of Export of Service Rules 2005 ; there is no liability of service tax (Impugned Order at para 6, 7 – pg. 8 to 14 of Paperbook Vol I) Entire Transaction explained from Page 216 – Page 224

Page 20 of 53 Appeal no. Period of Dispute Demand Category and Nature of Service Findings on Facts of the case in Impugned Order SLP(C) No. 25413 - 25414 & 25416/2018 Assistant Commissioner of Service Tax Delhi III v. Verizon Communication India Pvt. Ltd. 01.01.2011 to 30.09.2014 Cenvat credit refunds for period from 01.01.2011 to 30.09.2014 were rejected alleging services do not qualify as exports under Rule 3 (1) (iii) of Export of Services Rules, 2005 (pre negative list) and Rule 6A(1) of the Services Tax Rules, 1994 (post negative list) as these services are provided within India. (Para 7 of Impugned Order at pg. 8 - 9of Paperbook Part I) Category III - Rule 3(1)(iii) of Export of services Rules 2005 and Rule 6A(1) of the Service Tax Rules, 1994. Telecommunication Services: Section 6 5(109a) r/w 65(105)(zzzx) of the Finance Act, 1994 – upto 30.6.2012 Telecommunication Services: Rule 2(q) read with Rule 3 of the Place of Provision of Services Rules, 2012 and the Finance Act, 1994 – from 1.7 2012 Relevant period in the matters is post 27.2.2010 Following 2 periods are involved in these SLPs: ➢ January 2011 to June 2012 (pre - negative list) ➢ July 2012 to September 2014 (post negative list) ➢ a) Period involved in this SLP is after 27/02/2010. During the entire relevant period of 01/04/2012 to 30/09/2014 the requirement of “delivered outside India”, or “provided outside India” or “used outside India” was not there and these had already been omitted long prior to the relevant period. b) In rule 3 (2) of the Export of Service Rules, 2005 (ESR) the expressions during earlier periods were “delivered outside India”, “used outside India”, “provided outside India” at different places from time to time. All these expressions were omitted from time to time before the relevant period. a) Telecommunication services provided by the respondent to its overseas customer qualify as exports both during the period January 2011 to June 2012 and during the period July 2012 to September 2014 under Rule 3(1) (iii) of the Export of Services Rules, 2005 and Rule 6A (1) of the Service Tax Rules 1994 read with Rule 3 of the POP Rules 2012 respectively. b) The provision of service by the respondent to its overseas customer complied with the conditions to be considered as export of service. Payment for the service was received by the respondent in convertible foreign exchange and recipient of the service was Verizon US which was located outside India. c) The subscribers to the services of Verizon US may be “users” but under the master supply agreement, it was Verizon US who was the “recipient” of such services and it is Verizon US who paid for the services. d) Denial of refund of Cenvat credit to the respondent was not sustainable in law and the orders denying the refund of Cenvat credit were set aside. (Impugned Order at para 54 (i) to (vi) and para 55 – pg. 59 - 63 of Paperbook Part I)

Page 21 of 53 Appeal no. Period of Dispute Demand Category and Nature of Service Findings on Facts of the case in Impugned Order c) After the amendments made from 27/02/2010, the only twin requirements of rule 3 of ESR were the following: i) Rule 3 (1) (iii) – that the recipient of service is “located outside India” ; and ii)Rule 3 (2) (b) – “payment for such service is received by the service provider in convertible foreign exchange”. d) On 01/07/2012 , the old provisions of ESR were superseded and following provisions came into force: i) Rule 6A providing for “Export of Services” was inserted in Service Tax Rules, 1994 (STR). ii) Place of Provision of Service Rules, 2012 (POP) came into force. e) Rule 6A continued with the requirement of recipient of service being located outside India and payment being received in convertible foreign exchange. Rule 3 of POP specifically provided that the place of provision of a service shall be the location of the service recipient. (Impugned Order at para 26 to 30 - pg. 33 - 38 of Paperbook Part I) Nature of Services: Verizon Communications India Pvt Ltd (VCIPL) entered into an agreement with MCI International Inc. (‘Verizon US’), to render connectivity services to Verizon US. Verizon US is a Company located outside India and is inter alia engaged in

Page 22 of 53 Appeal no. Period of Dispute Demand Category and Nature of Service Findings on Facts of the case in Impugned Order provision of telecommunication services to its customers across the globe. Verizon US does not have the capacity to provide such services in all geographical locations, hence, it takes services from other entities including VCIPL to provide data connectivity from/to India to its customers. The connectivity services were provided by VCIPL to Verizon US on its own account and on principal - to - principal basis. For these services , VCIPL raised invoices on Verizon US and received payment from Verizon US in conver tible foreign exchange. The services were claimed as exports under Rule 3(1) (iii) of the Export of Services Rules, 2005 and Rule 6A(1) of the Service Tax Rules 2005 read with Rule 3 of the POPS Rules 2012 for the pre - negative list and post negative list regimes respectively. C.A. No. 9139 - 9140/2018 Commissioner of Central Excise Noida v. M/s Samsung India E lectronics Pvt. Ltd. ( C.A. No. 9139/2108 pertaining to SCN dated 09.01.2008 and OIO dated 24.11.2008 were dismissed by this Hon’ble Court vide Order dated 19.08.2021 due to low tax effect) 01.04.2007 to 31.03.2012 Service tax demand of Rs. 5,57,68,593/ - proposed in SCN for period from 01.04.2007 to 31.03.2012 (SCN dated 18.09.2012 at pg. 172 - 173 of Paperbook Vol II) OIO dated 28.03.2014 confirmed the demand of Rs. 5,57,68,593/ - for the period 01.04.2007 to 31.03.2012 Category III Business Auxiliary Services (marketing and distributing): Section 65 (105)(zzb) of the Finance Act, 1994 Category II Management, maintenance or repair services : Section 65(105)(zzg) of the Finance Act, 1994 M/s Samsung India Electronics Pvt. Ltd. was engaged in the activity of identifying new prospective customers and effectively communicating to them the features of their foreign clients’ CDMA products . Post 27.02.2010, for an Export of Service to be made out, only two conditions were to be satisfied i.e. provision of service must be to a recipient located outside India by a person inside India and that payment of such service is to be received by the service provider in convertible foreign currency. It was contended that for the relevant period, M/s Samsung India Electronics Pvt. Ltd. was satisfying these conditions. However, on the issue as above, no findings were returned by the Ld. CESTAT. Facts of the instant case were found to be similar to the case of Blue Star Ltd. (rendered by the Ld. CESTAT) which pertained to export of the services of maintenance of

Page 23 of 53 Appeal no. Period of Dispute Demand Category and Nature of Service Findings on Facts of the case in Impugned Order (OIO dated 28.03.2014 at pg. 280 of Paperbook Vol II) M/s Samsung India Electronics Pvt. Ltd. also provided customer care services to the customers of CDMA mobile phones in India on behalf of Samsung Electronics Company Ltd., Korea. For these two activities, M/s Samsung India Electronics Pvt. Ltd. was receiving a commission from their foreign client in foreign exchange. (Impugned Order at pg. 3 of Paperbook Vol I) equipment on behalf of foreign clients to Indian buyers. (Impugned Order at para 6, pg. 6 of Paperbook Vol I) Paul Merchant was referred to in the decision of Blue Star Ltd. (Impugned Order at para 9 of Paperbook Vol I) The facts of the instant case are similar to the case of Blue Star Ltd. . It was therefore held that M/s Samsung India Electronics Pvt. Ltd. had provided services of Business Support and maintenance and repair to their client located outside India and performed in India on behalf of the client located outside India. (Impugned Order at para 8, pg. 28 of Paperbook Vol I) The extended Period of Limitation vide OIO dated 28.03.2014 was contested on the ground that Revenue had in knowledge all facts pertaining the services provided by M/s Samsung India Electronics Pvt. Ltd. inasmuch as for the previous period of dispute of July, 2003 to November, 2003 and March, 2005 to May, 2006, Revenue had issued an SCN dated 09.01.2008 qua the very same services under consideration. Thus, in terms of Nizam Sugar Factory vs. Collector of Central Excise 2008 (9) STR (S.C.) extended period of limitation could not be invoked. However, as the Ld. CESTAT had decided the issue of export of services on merits, it did not consider the issue on limitation as above. (Impugned Order at para 9, pg. 30 of Paperbook Vol I) M/s Samsung India Electronics Pvt. Ltd. is not required to pay service tax at all. Question of penalty does not arise. (Impugned Order at para 10, pg. 30 of Paperbook Vol I)

Page 24 of 53 Appeal no. Period of Dispute Demand Category and Nature of Service Findings on Facts of the case in Impugned Order C.A. No. 10349/2018 Commissioner of Central Excise & Service Tax v. Canon India April 2008 to November 2009 Pg. 69 of paperbook Rs.11,33,4S,443/ - (Only BAS demand is mentioned @ Page B of Synopsis) Category III Business Auxiliary Services (marketing and promotion): Section 65 (105)(zzb) of the Finance Act, 1994 Sole distributorship of Canon Singapore’s products. Heavy expenditure undertaken by Canon India for promotion in India, which is subsidized by Canon Singapore by way of reimbursement. This reimbursement is alleged to be paid towards provision of BAS services, which do not amount to export. Pg. 19 of Paperbook Principal to principal and not as agent Para 7 at pg. 21 - 22 of Paperbook No consideration for service Reference to Clauses of agreement Previous period finding – activity not BAS Para 8 at Pg. 22 of paperbook - Covered by Gap C.A. No. 9745/2018 Commissioner of Service Tax v. M/S J Mitra and Company Pvt. Ltd. Show Cause Notice dated 19.10.2011 (2006 - 07 to 2009 - 10) (Annexure A1 at pg. 58, 86 of Paperbook) Show Cause Notice dated 16.04.2012 (2010 - 11) (Annexure A2 at pg. 103, 106 of Paperbook) Rs. 7,47,96,885/ - for BAS (Annexure A1 at pg. 86, 95 of Paperbook) Rs. 58,500/ - for ‘supply of tangible goods service’ (Annexure A1 at pg. 96 of Paperbook) Rs. 6,52,794/ - for commissioner received from foreign currency (Annexure A2 at pg. 106 of Paperbook) Category III Business Auxiliary Services (marketing and distributing): Section 65 (105)(zzb) of the Finance Act, 1994 (Impugned Order at pg. 2 of Paperbook) J. Mitra appointed by foreign entity for promotion and sales of the latter’s endoscopy equipment in India. Issues framed (Impugned Order at para 4 – pg. 4 of Paperbook) Respondent company is exclusive agent of Olympus Singapore PTE Ltd. in India for promotion of sales and services of Olympus (Impugned Order at para 5 – pg. 4 of Paperbook) For export of service, CESTAT relied on Paul Merchant and Gap International (Impugned Order at para 5.1 – pg. 5 of Paperbook) On whether hiring of endoscope would amount to ‘supply of tangible goods for use service’ or not – matter was remanded to original authority to determine whether there is a ‘service’ or ‘sale’? (Impugned Order at para 6.4 – pg. 21 of Paperbook) Note: remand is not challenged in SLP.

Page 25 of 53 Appeal no. Period of Dispute Demand Category and Nature of Service Findings on Facts of the case in Impugned Order C.A. No. 10071/2018 Commissioner of Service Tax Delhi v. SGC Services Pvt. Ltd. Show Cause Notice dated 19.10.2011 (2006 - 07 to 2009 - 10) (Annexure A2 at pg. 115 of Paperbook Vol I) Show Cause Notice dated 18.04.2012 (01.04.2010 to 30.09.2011) (Annexure A3 at pg. 198 of Paperbook Vol I) Show Cause Notice dated 31.03.2013 (01.10.2011 to 30.09.2012) (Annexure A4 at pg. 215 of Paperbook Vol I) Rs. 6,20,48,263/ - on export of service / BAS (Show Cause Notice at Annexure A2 – pg. 116, 163 of Paperbook Vol I) Rs. 24,12,00,011/ - on reimbursement of expenses (Show Cause Notice at Annexure A2 – pg. 164, 182 of Paperbook Vol I) Rs. 27,58,18,333/ - on export of service /BAS and reimbursement of expenses (Show Cause Notice at Annexure A3 – pg. 208 of Paperbook Vol I) Rs.1,58,19,80,761/ - on export of services & Rs.18,27,12,058/ - on reimbursement of expenses (Show Cause Notice at Annexure A4 – para 7, pg. 223 of Paperbook Vol I) Category III Business Auxiliary Services: Section 65 (105)(zzb) of the Finance Act, 1994 Management or Business Consultants Services and BAS (Show Cause Notice at pg. 115 of Paperbook Vol I) 1. Contract with foreign hotels for providing rented space, infrastructure and staff, for their development centres. 2. 3. Payroll processing for foreign company for the latter’s clients based in India & the Middle East Relied on Paul Merchant (Impugned Order at para 4 – pg. 3 of Paperbook Vol I) C.A. No. 11837 - 11838/2018 Commissioner of Central Excise (ADJ) v. Agilent Technologies India Private Limited SCN dated 26.09.2007 (i) BAS - 01.07.2003 to 19.11. 2003 and 19.04.2006 to 31.03.2007 (ii) Management, Maintenance or repair service – 01.07.2003 to 19.11.2003 and 01.03.2005 to 31.03.2007 Rs. 8,13,15,324/ - (Rs. 6,97,58,354/ - under Business Auxiliary Service) (Rs. 1,15,56,970/ - for Management, Maintenance or repair service) Category III BAS - Marketing and distributing Agilent provided sales promotion, admin support and market study reports to Agilent Singapore. Category II Management, Maintenance or repair service Agilent also undertakes tech support, installation facilities for Agilent Singapore’s customers in India. CESTAT Delhi order dated 13.10.2015 - Para 3 at pg. 4 of paperbook - Department did not contest the position that services constitute Export of Services Followed the decisions in the case of Paul Merchant and Microsoft Corporation CESTAT Delhi order dated 31.07.2017 - Para 3 at pg. 9 of paperbook Followed the above Order dated 13.10.2015 for the previous period in the case of Agilent

Page 26 of 53 Appeal no. Period of Dispute Demand Category and Nature of Service Findings on Facts of the case in Impugned Order SCN dated 17.10.2008, 14.10.2009, 19.10.2010, 24.10.2011 - April 2007 - March 2011 C.A. No. 1440/2019 Commissioner Central Excise Delhi - II v. M/s Research in Motion India Pvt. Ltd. 2005 - 06 to 2008 - 09 Rs. 6,80,39,260/ - Category III Business Auxiliary Services: Section 65 (105)(zzb ) of the Finance Act, 1994 – Sales promotion and Marketing services [Period - October 2005 - March 2006 and June 2009 - February 2010] Research in Motion India Pvt. Ltd. entered into a service agreement with Research in Motion, Singapore, for providing sales promotion and marketing service. [Impugned Order, Page 5, Paper Book - Vol - I] The assessee has provided marketing and support services which admittedly is covered under the Business Auxiliary Services category, for which provision of service is determined as per the location of the recipient. In the present case, beneficiary is RIM Singapore, who paid the consideration for service. It is settled that in such situations, the services are considered exported. [Impugned Order, Page 10 - 11, Paper Book - Vol - I] Issue also has been decided in the assessee’s own case and the order has attained finality. [Impugned Order, Page 12 - 13, Paper Book - Vol - I] The decisions relied upon are applicable and thus the credit cannot be denied. [Impugned Order, Page 11, Paper Book - Vol - I] Interest cannot be levied when provision was brought in S. 67 from 10.05.2008. [Impugned Order, Page 12, Paper Book - Vol - I] SLP(C) No. 10281/2019 Principal Commissioner of Service Tax v. M/S Wartsila India Limited April 2008 to March 2009 Rs. 3,45,75,127 Category III Business Auxiliary Services: Section 65 (105)(zzb ) of the Finance Act, 1994 – Sales promotion and Marketing services Receiving commission from foreign based principal for promotion and sale of products in India.

Page 27 of 53 Appeal no. Period of Dispute Demand Category and Nature of Service Findings on Facts of the case in Impugned Order C.A. No. 4959/2019 CST v. Vodafone Mobile Service Limited April 2007 to September 2010 Rs. 13,67,38,768 Category III Telecom – inbound roaming service provided to foreign telecom operators Company is providing telecom services to customer of foreign telecom service provider while he is in India using Company’s network, there is no contract or agreement between the Company and the subscriber. (Para 9, Page 12) The agreement is with FTO located outside India and subscriber of the said FTO (who is the customer / service recipient of the Company). Customer is not customer of Company. C.A. No. 7483/2019 Commissioner of Service Tax , Delhi v. M/S Autodesk India Private Limited 2006 - 2011 Rs. 27,54,39,641/ - Category - III Business Auxiliary Service Section 65(105)(zzb) and Information Technology Software Service - Section 65(105)(zzzx) Autodesk India Pvt. Ltd. is a wholly owned subsidiary of Autodesk Inc. USA. Autodesk is engaged in providing marketing and technical support services to M/s Autodesk Asia Pte. Ltd., Singapore (‘AAPL’) which in turn in engaged in the business of developing, manufacturing, distributing and supporting certain computer software and related products in India . Consideration received in convertible foreign exchange and in lieu of services provided. The activities undertaken would qualify as export of service ( Page 9) With respect to the remainder demand of Rs. 31,80,857/ - , an amount of Rs. 24,17,526/ - stands paid. ( Page 10) Remainder demand of Rs. 7,63,331/ - set aside as the classification of the service is misplaced. (Page 12 - 13) C.A. No.9008 - 9009/2019 Commissioner of Central Excise, and Service Tax, Bangalore LTU v. M/s IBM India Pvt Ltd. 01.12.2005 to 01.09.2007 Rs. 24,96,37,632 Category III Business Auxiliary Services: Section 65 (105)(zzb ) of the Finance Act, 1994 – Sales promotion and Marketing services The assessee entered into an agreement with M/s. IBM World Trade Corporation, USA terms of which the assessee was appointed as IBM USA’s IBM India provides services to their foreign company situated outside India and their parent company does not have any commercial or industrial establishment or any office in India and the services by IBM India are provided in relation to provision of service recipient i.e. IBM WTC. Further, the IBM India has satisfied the conditions that are required under the Export of

Page 28 of 53 Appeal no. Period of Dispute Demand Category and Nature of Service Findings on Facts of the case in Impugned Order Business Partner in India for the purpose of marketing selected IBM products. The assessee received payment of commission in convertible foreign exchange. The assessee undertook various activities viz. promotion, marketing, sales, procurement of orders, and provide marketing support to identify and promote the products of IBM USA in India. [Impugned Order, Page 3] Service Rules, 2005. [Impugned Order, Page 11] There is no condition under Export of Service Rules, 2005 that the services performed in India would not qualify as export of services. [Impugned Order, Page 11] Diary No. 38417 / 2019 Commissioner of Service Tax Delhi v. M/S Sumitomo Corporation India Private Limited 2005 - 2006 to 2009 - 2010 1.Rs. 8,64,15,782/ - Commission 2.Rs.2,90,09,918/ - - Service Fee 3.Rs.1,40,76,983/ - - Demand for Reversal of credit Total demand of ST: Rs. 11,54,25,700 Penalty under Section 78: Rs. 11,54,25,700 Penalty under Rule 15(3): Rs. 25,53,340/ - Penalty under Section 77:Rs.5000 Category III Business Auxiliary Services: Section 65 (105)(zzb) of the Finance Act, 1994 Sumitomo Corporation India is involved in trading of goods in India. Apart from that, Sumitomo India also extends services to parent companies in relation to import of goods into India. The services provided are in the nature of transmitting proposals, delivering contract sheets, checking vessel and schedules, loading unloading services etc. For these services, Sumitomo India obtains a commission from the foreign entities in foreign exchange in India. Similarly, Sumitomo also undertakes promotion & marketing of products / business for foreign companies in India and charges a ‘service fee’ for these services. Relied on the decision of Paul Merchants (Del Tri) [Page 10] and Microsoft (Del Tri.) [Page 11] Recipients of service are foreign entities and they are the consumers of the services being provided from India [Page 10] The customers to whom the goods were sold or people from whom information was collected were not the recipients of service provided by Sumitomo. [Page 10] The customers to whom the goods were sold by foreign entity or people from whom information was collected were not the recipients of service provided by Indian entity. [Page 10] Person who requested for the said service and liable to make payment for the same, has to be treated as recipient of service and not the person affected by the performance of service. [Para 11]

Page 29 of 53 Appeal no. Period of Dispute Demand Category and Nature of Service Findings on Facts of the case in Impugned Order CA No. 2634/2020 Commissioner of Service Tax VII Mumbai (Now known as Commissioner of Central Goods and Service Tax, Excise and Customs, Navi Mumbai) v. M/s Abbott Healthcare Pvt. Limited 2009 - 10 till 2012 - 13 Service tax demand of Rs. 28,92,48,439/ - proposed in SCN dated 13.10.2014 for period from 2009 - 10 till 2012 - 13 (Impugned Order at pg. 7 of Appeal) OIO dropped the proceedings vide order dated 04.03.2015 initiated against the Respondent vide SCN dated 13.10.2014. (Impugned Order at pg. 2 of Appeal) Bifurcation of demand ( Impugned Order at pg. 3 of Appeal) Category III Business Auxiliary Services: Section 65 (105)(zzb) of the Finance Act, 1994 – marketing and distributing (Impugned Order at pg. 42 of the appeal) The Assessee was trading in nutritional products in India as a distributor of imported goods from its fellow subsidiary company Abbott Logistics B.V. Netherland (hereinafter referred to as “ALOG”) on principal - to - principal basis. The products are imported by the Assessee. In order to increase its market share and grow in the market, the Assessee entered into an arrangement with ALOG whereby it was mutually agreed that extraordinary or operating expenses incurred by the Assessee in respect of advertising of imported goods under distribution modelling hiring skilled personnel etc. in each financial year would be reimbursed to enable the Assessee to continue to earn an arm’s length margin in its existing trading business. The CESTAT in the impugned order held that the operating expenses that were incurred for the purpose of developing and expanding the market of the products in India were sought to be reimbursed by the ALOG to the Assessee and such reimbursable expenses incurred cannot be included in the taxable value of services rendered. (Impugned Order at pg. 37 of the appeal) Services provided by the Respondent company fall within the scope of BAS as also admitted by the Revenue (Impugned Order at para 5.7 – pg. 42 of Appeal) Activities of Respondent company fall within the scope of Export of Service Rules 2005, there is no liability of service tax (Impugned Order at para 5.7 & 5.8 – pg. 43 & 44 of Appeal) C.A. No s .3546 - 3549/2020 Commissioner of Service Tax Delhi - III v . M/s. Verizon India Pvt. Ltd . 01.04.2012 to 30.09.2014 CENVAT credit refunds for period from 01.04.2012 to 30.09.2014 were rejected alleging services do not qualify as exports under Rule 3 (1) (iii) of Export of Services Rules, 2005 (upto 30.6.2012) and Rule 6A of the Services Tax Rules, 1994 (from 1.07.2012) Category III - Rule 3(1) (iii) of Export of Services Rules, 2005 and Rule 6A(1) of the Service Tax Rules, 1994 Following 2 periods are involved in this matter: ➢ April 2012 to June 2012 (pre - negative list) ➢ July 2012 to September 2014 (post negative list) The CESTAT Delhi held that “ it is evident that the services of the Appellant (Verizon India) to Verizon US do not merit classification under the category of intermediary services Accordingly, we hold that the appellants have rendered services to Verizon US as principal service provider and not as intermediary”

Page 30 of 53 Appeal no. Period of Dispute Demand Category and Nature of Service Findings on Facts of the case in Impugned Order (Impugned Order at pg. 1 to 70 of Paperbook Part I) Assistance Commissioner sanctioned service tax refund (OIO at pg. 106 to 133 of Paperbook Part I) Business Support Service 65(104c) r/w 65(105)(zzzq) of the Finance Act, 1994 – upto 30.6.2012 Support Services: Section 65B (49) of the Finance Act, 1994 – From 01.07.2012 Nature of Services: Verizon India Pvt Ltd is rendering Business Services to Verizon US. The services provided by VIPL to Verizon US were classified as ‘Business Support Services’ (‘BSS’) in the service tax returns and claimed as exports in terms of under Rule 3(1) (iii) of the Export of Services Rules, 2005 and Rule 6A (1) of the Service Tax Rules 1994 read with Rule 3 of the POPS Rules 2012 under pre - negative list and post negative list regimes respectively. Consideration for the services is received by VI PL in convertible foreign exchange. Accordingly, we hold that the appellants (Verizon India) are entitled to refund under rule 5 of the Cenvat Credit Rules, 2004 read with the concerned notification.” (Impugned Order at para 31 – pg. 69 - 70 of Paperbook Part I) The adjudicating authority analysed 6 issues conditions for determination as to whether the services were “export of service” and decided the same in favour of the respondent. The service recipient (Verizon US) was located in USA, that is, outside India. The place of provision of service was outside India. Payment was received by the respondent in convertible foreign exchange. Under rule 3 of the POPS Rules, the Place of provision of service was the location of service recipient which was outside India. (Impugned Order at para 7 – pg. 31 - 43 of Paperbook Part I) Further, admitted facts as recorded by the CESTAT are that the respondent provided services and raised invoices on principal to principal basis on Verizon US. Its contract was with Verizon US which was located outside India. The respondent received remittance in convertible foreign exchange. The respondent satisfied all the conditions for the services being treated as export of service. (Impugned Order at para 30 – pg. 67 of Paperbook Part I) Diary No. 24028 - 2020 C.C.E. and S.T Bangalore LTU v. M/S Fanuc India Pvt. Ltd. - Rs. 13,19,52,397 – Export of technical testing service Category II Clinical and pharmaceutical research on new drugs through testing and analysis of their effect on human beings / volunteers with resultant data being evaluated by experts situated abroad who analyze the data and arrive at the conclusions/outcome of the test results. Services have been performed from India. Principal or the service receiver is located outside India. Thus, the technical testing and analysis services have been delivered by the appellant outside India and have been used by the service receiver outside India. (findings of Hon’ble Tribunal in 5.2)

Page 31 of 53 Appeal no. Period of Dispute Demand Category and Nature of Service Findings on Facts of the case in Impugned Order C.A.No. 2424/2022 Commissioner of Central Tax Bangalore North v. Lotus Lab Pvt. Ltd. 05/2006 – 09/2009; 07/2007 - 03/2009 Rs. 13,58,18,217 – Technical Testing and Analysis; Catering Service; Renting Service Category II and III Clinical and pharmaceutical research on new drugs through testing and analysis of their effect on human beings / volunteers “The ‘technical testing and analysis service’… have been delivered by the appellant outside India and have been used by the service receiver outside India.” ( Impugned order at para 5.2, P.8 of Paperbook) “So far as denial of CENVAT credit on catering services is concerned, the issue stands settled in favour of the [assessee]” (Impugned order at para 5.3, P.8 of Paperbook) “We hold that rent paid even for the period , the premises were under repair/renovation to make them suitable for the use of the appellant/assessee, is also deemed to be used for business purposes.” (Impugned order at para 5.4, PP.8 - 9 of Paperbook) SLP(C) No. 26382/2023 Commissioner of CGST & Central Excise Belapur v. Wartsila India Limited - - Category III Business Auxiliary Services: Section 65 (105)(zzb ) of the Finance Act, 1994 – Sales promotion and Marketing services Receiving commission from foreign based principal for promotion and sale of products in India. Submissions: 6. During the course of submissions, l earned Additional Solicitor General ( ASG ) Sri Vikram jit Banerjee appearing for the appellant Revenue as well as learned senior c ounsel and counsel for the respondents - assessees drew our attention to the fact that in this batch of appeals, t he services are all in either Category (ii) or

Page 32 of 53 Category (iii) services , vide Rule 3 of Rules. It is also not in dispute that the clients / customers of the assessees with whom the contract of service has been entered into and from whom payment in convertible foreign currency is received by the respondent assessee s herein are all located outside India. Further , C ES T AT has rendered findings of fact that the services have indeed been delivered outside India to the customers located outside India and hence, no substantive questions of law arise in these appeals . Of course, this submission is assailed by the appellant R evenue in these appeals. 6.1 Further, i n respect of category No.(ii) services, CESTAT has observed that even the performance test has been satisfied. According to the respondent assess e es, t he actual services that have been rendered by them in these appeals are (i) Business auxiliary services ( category - III ) ; ( ii ) Telecommunication services ( category - III ) ; and ( iii ) Management , maintenance and repair services ( category - II ) under Rule 3 of the Rules . The relevant provisions of the Finance Act , 19 9 4 pertaining to the aforesaid taxable services are extracted as under :

Page 33 of 53 (i) “Business Auxiliary Services “ Section 65 - Definitions . - In this Chapter, unless the context otherwise requires - … (19) "business auxiliary service" means any service in relation to, - (i) promotion or marketing or sale of goods produced or provided by or belonging to the client; or (ii) promotion or marketing of service provided by the client; or (iii) any customer care service provided on behalf of the client; or (iv) procurement of goods or services, which are inputs for the client; or Explanation . - For the removal of doubts, it is hereby declared that for the purposes of this sub - clause, "inputs" means all goods or services intended for use by the client; (v) production or processing of goods for, or on behalf of, the client; (vi) provision of service on behalf of the client; or (vii) a service incidental or auxiliary to any activity specified in sub - clauses (i) to (vi), such as billing, issue or collection or recovery of cheques, payments, maintenance of accounts and remittance, inventory management, evaluation or development of prospective customer or vendor, public relation services, management or supervision, and includes services as a commission agent, but does not include any activity that amounts to manufacture of excisable goods . ”

Page 34 of 53 … “(105) "taxable service" means any service provided or to be provided – (zzb) to a client, by any person in relation to business auxiliary service;” (ii) Telecommunication Service “ Section 65 - Definitions . - In this Chapter, unless the context otherwise requires - (109a) "telecommunication service" means service of any description provided by means of any transmission, emission or reception of signs, signals, writing, images and sounds or intelligence or information of any nature, by wire, radio, optical, visual or other electro - magnetic means or systems, including the related transfer or assignment of the right to use capacity for such transmission, emission or reception by a person who has been granted a licence under the first proviso to sub - section (1) of section 4 of the Indian Telegraph Act, 1885 (13 of 1885) and includes — (i) voice mail, data services, audio t a x services, video t a x services, radio paging; (ii) fixed telephone services including provision of access to arid use of the public switched telephone network for the transmission and switching of voice, data and video, inbound and outbound telephone service to arid from national and international destinations;

Page 35 of 53 (iii) cellular mobile telephone services including provision of access to and use of switched or non - switched networks for the transmission of voice, data arid video, inbound arid outbound roaming service to and from national and international destinations; (iv) carrier services including provision of wired or wireless facilities to originate, terminate or transit calls, charging for interconnection, settlement or termination of domestic or international calls, charging for jointly used facilities including pole attachments, charging for the exclusive use of circuits, a leased circuit or a dedicated link including a speech circuit, data circuit or a telegraph circuit; (v) provision of call management services for a fee including call waiting, call forwarding, caller identification, three - way calling, call display, call return, call screen, call blocking, automatic call - back, call answer, voice mail, voice menus and video conferencing; (vi) private network services including provision of wired or wireless telecommunication link between specified points for the exclusive use of the client; (vi i ) data transmission services including provision of access to wired or wireless facilities and services specifically designed for efficient transmission of data; and (viii)communication through facsimile, pager, telegraph and telex, but does not include service provided by —

Page 36 of 53 (a) any person in relation to on - line information and database access or retrieval or both referred to in sub - clause (zh) of clause (105); (b) a broadcasting agency or organisation in relation to broadcasting referred to in sub - clause (zk) of clause (105); and (c) any person in relation to internet telecommunication service referred to in sub - clause (zzzu) of clause (105);” … “(105) "taxable service" means any service provided or to be provided – (zzzx) to any person, by the telegraph authority in relation to telecommunication service” (iii) Management, maintenance and repair service “ Section 65 - Definitions . - In this Chapter, unless the context otherwise requires - … (64) "management, maintenance or repair" means any service provided by - (i) any person under a contract or an agreement; or (ii) a manufacturer or any person authorised by him, in relation to, (a) management of properties, whether immovable or not;

Page 37 of 53 (b) maintenance or repair of properties, whether immovable or not; (c) maintenance or repair including reconditioning or restoration, or servicing of any goods, excluding a motor vehicle; Explanation. - For the removal of doubts, it is hereby declared that for the purposes of this clause, - (a) "goods" includes computer software; (b) "properties" includes information technology software;” … “(105) "taxable service" means any service provided or to be provided - … (zzg) to any person, by any person in relation to management, maintenance or repair;” 7. One of the points of controversy raised in these appeals by learned ASG Sri Vikram jit Banerjee appearing for the appell ant herein revolves around the interpretation of the expression s “ delivered outside India and used outside India ” a nd “ provided from India and used outside India ” in Rule 3 of the Rules. According to the l earned ASG, even if the contractual customer is located outside India, i f the beneficiaries of the services are located

Page 38 of 53 within India, then they do not fall within the scope of the exemption. 7.1 In light of the aforesaid controversy, the l earned AS G placed reliance on Paul Merchant v s . CCE, 20 13 (29) STR 252 (Tri. - Del.) (“Paul Merchant”) , paragraph 16 of the said order , which rea ds as under: “ 16. The entire argument of Revenue is based on the fact that the activities of PML are performed in India though words like “used in India” are used while arguing the point. We say so because there is no doubt that the use of the service is by the person paying for it that is Western Union and through them the person abroad who wants to remit the money and hence the use is outside India. But Revenue wants that the issue of export should be decided with reference to place of performance of service by PML, ignoring the fact that Business Auxiliary Service is not specified in Rule 3(1)(ii) where performance of service is the criterion but specified in Rule 3(1)(iii) wherein criteria are different. If performance is the criterion to be adopted for deciding what constitutes export for Business Auxiliary Service what is required is to specify the service defined in Section 65(105)(zzb) in Rule 3(1)(ii) of the Export of Services Rules, 2005. It is a different matter that even under Rule 3(1)(ii), the criteria laid down indicate that if the service is performed partly outside India, it will be considered that the service is performed outside India and specifying the service under Rule 3(1)(ii) itself may not result in the outcome as desired by the ld. SDR. At any rate, after specifying it in Rule 3(1)(iii), it is fallacious to argue that the criterion applicable for services in Rule 3(1)(ii) should be applied for this service.”

Page 39 of 53 8. In response to this submission, l earned Senior counsel and learned counsel for the respondents submitted that service tax is a contract - based levy and therefore , it is the contract which determines the relationship between a service provider and a service recipient. Even if certain beneficiaries may be located in India, the service provider has no contractual relationship with such beneficiaries. There is no privity of cont r act between the beneficiary and the service provider. Therefore, the mere fact that the beneficiary of the service is located in India would not be a determinant factor for the levy of service tax under the Rules as the service is, in fact, provided to a recipient located outside India. 8.1 It was further conten d ed on behalf of the respondent as sessees that various preparatory activities , such as sourcing vendors, identifying customers etc. may occur in India but s uch activities alone would not mean that the service has not been exported to a party located overseas. Even if the customer has requested for some service within India , w hat is of significance is to whom the service is provided and where the recipient of the service is located and secondly , from whom the payment in convertible

Page 40 of 53 foreign exchange is received and whether , the recipient is located outside India. 8.2 Learned senior counsel and learned counsel for the respondents conten d ed that the reasoning in Paul Merchant is correct and CESTAT has rightly found that the R evenue has confl ated the two categories and is subjecting category ( III ) services to the rigors of the performance - based services under category ( II ) of the R ules. It was therefore their contention that the present appeals may simply be dismissed. 9. Another issue which was highlighted was with regard to the judgment of this Court in C.A. No. 10349 of 2018 ( Commissioner of Central Excise and Service T ax vs. Canon India private Limited) . It was submitted that where the assess ee in these cases is a principal - to - principal distributor of the foreign company, i.e., where the assess ee purchases goods from the foreign company and further sells them on its own account to independent customers in India , t he finding of the CESTAT that the assessee is carrying out the sales and promotion on their own behalf is correct. In such a case , the assessee's activities are not covered under the definition of

Page 41 of 53 business auxiliary service within sub - section (19) of Section 65 of the Finance Act , 1994 . Hence, it is not liable to pay any service tax on the receipts from the foreign company as a reimbursement of marketing expenses. The CESTAT has also rightly found that no service tax would be payable under the Rules and therefore had rightly set aside the demand. 10. In sum and substance , it was contended by learned senior counsel and learned counsel for the assesse e s that there is no merit in these appeals and the same may be dismissed. 11. Sri S.K. Ba g aria , learned senior counsel appearing on behalf of the respondent - assessee in C.A. No s.3546 - 3549 of 2020 (Verizon Communication India Pvt. Ltd.) submitted that the issue in these cases relates to export of telecommunication service s and the respondent assessee is in the business of providing data connectivity service. The assessee entered into a contract with its overseas customer ( Verizon , USA ) to provide the said service . T hat Verizon , US A provides telecommunication service to its own customers across the world and to enable data transfer from / to India, Verizon , US availed connectivity services from the respondent

Page 42 of 53 assessee ( Verizon Communications India Private Limited ) for enabling data transfer from India to overseas . T hat the nature of the transaction has been encapsulated as under : “i. The respondent’s contract was with Verizon US who alone had the contractual right and liability to receive the service and pay for the same. ii. The respondent raised its bills on Verizon US. iii. Verizon US paid the bills in convertible foreign exchange directly to the respondent. iv. The said services were provided by the respondent to Verizon US on its own account and on principal - to - principal basis. v. There was no privity of contract between the respondent and customers of Verizon US.” 11.1 It was submitted by the learned senior counsel , Sri Ba g aria , i n the matters where he is appearing for the assesse e s, that the periods involved a re between January - 2011 to June - 2012 ( pre - negative list ) and July - 2014 to September - 2014 ( post - negative list ) . 11.2 Learned senior counsel drew our attention to the ext a nt rule and its amendments during the periods referred to above, as under :

Page 43 of 53 “ 3. Pre - Negative List Period of January 2011 to June 2012 3.1 During pre - negative list period mentioned above, export of service was governed by the Export of Service Rules, 2005. 3.2 Rule 3 of the Rules provided about “export of taxable service”. Rule 3(1) (i) and (ii) did not apply to the present case and there is no dispute in that regard. Rule 3 (1) (iii) required that the recipient of service is “located outside India”. In the present case Verizon US is located in USA (that is, outside India). 3.3. Rule 3(2) was amended from time to time and relevant portions of the said rule during different periods are set out below: 19.04.2006 to 28.02.2007 “(2) The provision of any taxable service shall be treated as export of service when the following conditions are satisfied, namely – (a) such service is delivered outside India and used outside India ; and (b) payment for such service provided outside India is received by the service provider in convertible foreign exchange.”

Page 44 of 53 01.03.2007 to 31.05.2007 “(2) The provision of any taxable service specified in subrule (1) shall be treated as export of service when the following conditions are satisfied, namely – (a) such service is provided from India and used outside India ; and (b) payment for such service provided outside India is received by the service provider in convertible foreign exchange.” 01.06.2007 to 26.02.2010 “(2) The provision of any taxable service specified in subrule (1) shall be treated as export of service when the following conditions are satisfied namely – (a) such service is provided from India and used outside India ; and (b) payment for such service is received by the service provider in convertible foreign exchange.” 27.02.2010 up to 30.06.2012 (this was during relevant period involved in present case) “(2) The provision of any taxable service specified in sub - rule (1) shall be treated as export of service when the following conditions are satisfied namely – (a) (omitted)

Page 45 of 53 (b) payment for such service is received by the service provider in convertible foreign exchange.” 11.3 Thus, according to the learned senior counsel, the requirement s of “delivered outside India”, “provided outside India” and “used outside India” have been omitted long prior to the relevant period. During the relevant period, the only twin requirements of Rule 3 were the following: a. the recipient of service is located outside India ; and b. payment for the service is received in convertible foreign exchange. 11.4 According to the learned senior counsel, b oth these conditions were satisfied in respect of the services exported by the respondent to its overseas customer Verizon US. 11.5 In response to the submissions made by the learned ASG , a ppearing on behalf of the R evenue , that even though the expression “used outside India” was omitted on 27.0 2 .2010, the issue whether the said condition “could still be applied to the transaction after the said omission” and the issue whether the

Page 46 of 53 services by respondent assessees were “ provided within India ” still remain , l earned senior counsel , Sri Bagaria, made the following submissions : a) Firstly, requirement of “delivered outside India”, “provided outside India” and “used outside India” has already been omitted long prior to relevant period and there can be no scope to read any such requirement in the rule, even after such omission. b) Secondly, during the relevant period, as stated above, the only twin requirements were that , i) recipient of service is located outside India ; and ii) payment for the service is received in convertible foreign exchange , and both these requirements were fully satisfied. c) The respondent’s contract was with Verizon US, exports were made to Verizon US, bills were raised by the respondent on Verizon US and payments in convertible foreign exchange were made by Verizon US directly to the respondent. The respondent provided its service on principal - to - principal basis and on its

Page 47 of 53 own account to Verizon US who was the recipient of the service and who paid for the same. In terms of contract between the parties, Verizon US alone had the contractual right and liability to receive the service and pay for the same. 11.6 W ith regard to the “ post negative list ” for the period from 07.07.2012 to 2014 , learned senior counsel referred to the amendments made as under : a) That o n 01.07.2012 the old provisions of Rules were superseded and following new provisions came into force: i. Rule 6A providing for “Export of Services” was inserted in Service Tax Rules, 1994 ( for short “ STR ” ) ii. Place of Provision of Service Rules, 2012 came into force. b) That Rule 6A of STR continued with the earlier requirements under Rules relating to provider of service being located in taxable territory, recipient of service being located outside India and payment being received in convertible foreign - exchange. It also imposed following new conditions: i. Service is not specified in section 66D (negative list of services)

Page 48 of 53 ii. Place of provision of service is outside India, iii. Provider and recipient are not merely establishments of a distinct person in accordance with item (b) of Explanation 3 of Section 65B (44). The learned senior counsel contended that a ll these conditions were fully satisfied in respect of the services exported by the respondent to Verizon US. That t he respondent is located in India, the recipient was located in USA, service provided by the respondent was not specified in section 66D, payment for the service was received in convertible foreign exchange and the provider and recipient were not merely establishments of a distinct person in any manner. c) That POP provides for place of provision of service. In this regard, the submissions were as under: i. Rule 3 of POP provides that “the place of provision of a service shall be the location of the recipient of service”. The expression “location of the service receiver” has been defined in Rule 2(i) of POP. In the present case, as per the

Page 49 of 53 said definition, location of the service recipient shall be location of business establishment of Verizon US in USA. Accordingly, under Rule 3 of POP, place of provision of service was USA, that is, location of the service recipient. ii. Rules 4 - 8 relate to specific cases mentioned in the said Rules and these are undisputedly not applicable to the present case. iii. In the appeal , for the first time , new allegation has been made that the service provided by the respondent falls under the category of “intermediary service” under rule 9 (c) of POP. iv. F irstly, this was never the case made out by the Department at any stage. This was not the case either in the Assistant Commissioner’s order or in the counter - affidavit filed by the Department before the Hon’ble High Court. Secondly, the expression “intermediary” has been defined in rule 2(f) of POP and during the relevant period, the said definition read as under:

Page 50 of 53 “ “ Intermediary ” means a broker, an agent or any other person, by whatever name called, who arranges or facilitates a provision of a service (hereinafter called the “main” service” ) between two or more persons, but does not include a person who provides the main service on his account”. v . T he said definition is not satisfied in any way in the present case. The respondent always exported its service to Verizon US on its own account and on principal - to - principal basis, raised its bills on Verizon US and received payments in convertible foreign exchange from Verizon US. The respondent never acted as a broker or agent not it arranged or facilitated any service between two or more persons. There is absolutely no basis or factual foundation for any such allegation nor any such finding was given by the authorities below. vi. The aforesaid submissions of the respondent relating to meaning and scope of the expression “intermediary” are also fully supported by the following circulars of the Government of India, Ministry of Finance which clearly

Page 51 of 53 show that there is no scope to treat the respondent’s export service as intermediary service: I. Circular no.230/24/2024 - GST dated 10.09.2024 ; II. Circular no.232/26/2024 - GST dated 10.09.2024 ; III. Circular no.159/15/2021 - GST dated 20.09.2021 ; and IV. Service Tax Education Guide dated 19.06.2012 issued by CBEC. 11.7 It was the contention of Sri Bagari a , l earned senior coun sel for the respondent assessee that since the services provided by the respondent to Verizon US were “ export of service s”, both under Rule 3 of the Rules during “pre negative list” regime and Rule 6 A of STR ), read with Rule 3 of POP ( during the post negative list period ) , c onsequential reliefs to the respondent were rightly granted by the High Court in the said case. 11.8 It was further submitted that SLP (C) No.25415 of 2018 has been rendered infructuous vide order dated 06.10.2021 passed by this Court. This was because the dispute was settled by Discharge Certificate in terms of Sabka Vishwas (L egacy D ispute R esolution) S cheme , 2019. T hat in fact , four writ petitions were filed which

Page 52 of 53 were all allowed by the High Court. Out of the four , WP (C ) No. 11575 of 2016 related to the show - cause notice No. 27 / 2016 dated 11.11.2016 and the remaining three writ petitions challenge d the orders passed by the Assistant Commissioner, rejecting the claims for refund of CENVAT credits on export of services. 11.9 I n response to these submissions , learned AS G reiterated that the services rendered by the respondent assessee do not fall within the parameters of the proviso to sub - rule ( 3 ) of Rule 3 of the Rules and therefore , the CESTAT was not correct in granting them the benefit of the proviso. It was reiterated that though the service delivered by the respondent - assessee was outside India , n evertheless, it was delivered from India and hence there c an be no exemption from payment of service tax. 12. We have analyzed the nature of the activity of the respondent - assessee in light of the parameters delineated in the proviso to sub - rule ( 3 ) of Rule 3 and as to , whether , the CE ST AT was right in granting benefit of the exclusion from taxable service s to the activities of the respondent assessee as being an activity of

Page 53 of 53 export of service. We find that the CESTAT in all these cases has rightly analyzed the activity and granted the relief. 13. We also note that in these cases , what has been determined by the CESTAT are purely findings of facts. We do not find any perv ersity in the determination of the findings of facts. In the circumstances, we find no reason to interfere with the impugned orders of the CESTAT and the High Court. 14. In the circumstances, we find that the factual determination made by the CESTAT would not call for any re - determination in these appeals. Hence , the se appeals are dismissed. … . ……………………………………..J. (B.V. NAGARATHNA) … . ……………………………………..J. (SATISH CHANDRA SHARMA) NEW DELHI; MAY 06 , 2025.

ITEM NO.9 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) [TO BE TAKEN UP IMMEDIATELY AFTER FRESH CASES] 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) 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 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) 1

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) SLP 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 DOCUMENTS/FACTS/ANNEXURES IA NO. 122492/2018 - STAY APPLICATION C.A. NO. 10071/2018 (XVII-A) FOR 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 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 2

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 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 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 42149/2020 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 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 3

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 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 : 30-04-2025 These matters were called on for hearing today. CORAM : HON'BLE MRS. JUSTICE B.V. NAGARATHNA HON'BLE MR. JUSTICE MANOJ MISRA For Appellant(s) : Mr. B. Krishna Prasad, AOR Mr. V. Raghuraman, Sr. Adv. Mr. S Sukumaran, Adv. Mr. Anand Sukumar, AOR Mrs. Sandhya Raghuraman, Adv. Mr. Bhupesh Pathak, Adv. Mrs. Ruche Anand, Adv. 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. Ms. Nisha Bagchi, Sr. Adv. 4

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. 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 Gurasahaney, Adv. Ms. Disha Gursahaney, Adv. Ms. Shubhangi Gupta, Adv. Mr. Kamal Sawhney, Adv. Mr. Deepak Thackur, Adv. 5

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. Ms. Jaya Rishi, Adv. Mr. S. Ganesh, Sr. Adv. Mr. S K Bagaria, Sr. Adv. Mr. Naresh Kumar, AOR Ms. Deepika Nandakumar (aor), Adv. Ms. Aisha Bansal, Adv. M/S Mps Legal, AOR Mr. Prasad Paranjpe, Adv. Mr. Prasaj Paranjpe, Adv. Mr. Kumar Harshvardhan, Adv. Mr. Jasdeep Singh Dhillon, Adv. Mr. Prabhat Chaurasia, Adv. Mr. Anirudh Jamwal, Adv. Mr. Yugantar Singh Chauhan, Adv. Mr. M. P. Devanath, AOR Mr. Gurmeet Singh Makker, AOR Mr. V Sridharan, Sr. Adv. Ms. Charanya Lakshmikumaran, AOR Ms. Neha Choudhary, Adv. Mr. Ayush Agarwal, Adv. Ms. Umang Motiyani, Adv. Ms. Nitum Jain, 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 6

Mr. Mayank Nagi, Adv. Ms. Mahua Kalra, AOR Mr. Tarun Singh, Adv. Mr. Punit Dutt Tyagi, AOR UPON hearing the counsel the Court made the following O R D E R List on 06.05.2025 at 02:00 PM. (B. LAKSHMI MANIKYA VALLI) (DIVYA BABBAR) COURT MASTER (SH) COURT MASTER (NSH) 7

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) (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) (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 IA No. 48208/2017 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) 1

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) 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 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) (IA No. 56989/2022 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES IA No. 122778/2019 - STAY APPLICATION) 2

C.A. No. 9008-9009/2019 (XVII-A) (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) (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) (IA No. 249037/2024 - STAY APPLICATION) Date : 15-04-2025 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. 3

Mr. Siddhartha Sinha, Adv. Mr. B. Krishna Prasad, AOR Mr. V Raghuraman, Sr. Adv. Mr. Bhanu Murthy 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. 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. 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. Bharat Raichandani, Adv. Mr. Aneesh Mittal, AOR Mr. Mahesh Raichandani, Adv. Mr. Deepak Kumar Khokhar, Adv. Ms. Komal Mittal, Adv. Mr. Mayank Nagi, Adv. Ms. Mahua Kalra, AOR Mr. Tarun Singh, Adv. 4

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 Gursahaney, 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. 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. Ishwar Chandra, Adv. Mr. G. Shivadass, Sr. Adv. Mr. Prashant Shivadass, Adv. Ms. Shradha Rajgiri, Adv. 5

Mr. Abhishek Anand, Adv. Mr. Rahul Kumar, Adv. Mr. M. P. Devanath, AOR Mr. Gurmeet Singh Makker, AOR Mr. V Lakshmikumaran, Adv. Mr. V Sridharan, Sr. Adv. Ms. Charanya Lakshmikumaran, AOR Ms. Neha Choudhary, Adv. Mr. Ayush Agarwal, Adv. Ms. Umang Motiyani, Adv. Ms. Nitum Jain, Adv. Ms. Falguni Gupta, Adv. Mr. Punit Dutt Tyagi, AOR UPON hearing the counsel the Court made the following O R D E R List these matters on 30.04.2025 to be taken up immediately after the fresh cases are heard. (RADHA SHARMA) (DIVYA BABBAR) ASTT. REGISTRAR-cum-PS COURT MASTER (NSH) 6

ITEM NO.39 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) (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 1

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 2

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) 3

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. 4

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. 5

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) 6

ITEM NO.44 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) [TO BE TAKEN UP IMMEDIATELY AFTER FRESH CASES] 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) 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 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 contd..

- 2 - 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 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 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 contd..

- 3 - 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 JUDGMENT IA No. 171036/2019 - STAY APPLICATION contd..

- 4 - 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 42149/2020 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 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 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 : 24-03-2025 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. Contd..

- 5 - 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. Anand Sukumar, AOR Mrs. Sandhya Raghuraman, Adv. Mr. Bhupesh Kumar 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. Naresh Thacker, Adv. Mr. Nishant Shah, Adv. Mr. Kumar Visalaksh, Adv. Mr. Udit Jain, Adv. Ms. Virangana Wadhawan, 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. 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 Contd..

- 6 – Mr. Harish Bindumadhavan, Adv. Mr. Pawanshree Agrawal, AOR Ms. Ashwini Chandrasekharan, Adv. Ms. Disha Gursahaney, 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. Mr. Aakash Elango, 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. V Sridharan, Sr. 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. Naresh Thacker, Adv. Mr. Nishant Shah, Adv. Mr. Kumar Visalaksh, Adv. Mr. Udit Jain, Adv. contd..

- 7 - Ms. Virangana Wadhawan, Adv. Mr. Mahfooz Ahsan Nazki, AOR Mr. Bharat Raichandani, Adv. Mr. Aneesh Mittal, AOR Mr. Deepak Kumar Khokhar, Adv. Ms. Annweshaa Laskar, Adv. Mr. Mayank Nagi, Adv. Ms. Mahua Kalra, AOR Mr. Punit Dutt Tyagi, AOR UPON hearing the counsel the Court made the following O R D E R List on 07.04.2025. To be taken up immediately after the fresh cases are heard. (NEETU SACHDEVA) (DIVYA BABBAR) ASTT. REGISTRAR-cum-PS COURT MASTER (NSH)

ITEM NO.40 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) (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) (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 IA No. 48208/2017 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 4009/2018 (III) 1

SLP(C) No. 25413-25416/2018 (XIV) SLP (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) (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 No. 169353/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT 2

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) (IA No. 249037/2024 - STAY APPLICATION) Date : 03-03-2025 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. B. Krishna Prasad, AOR Mr. V. Raghuraman, Sr. Adv. Mr. Bhanu Murthy J, Adv. Mr. Anand Sukumar, AOR Mr. S Sukumaran, Adv. 3

Mr. Bhupesh Pathak, Adv. Mrs. Ruche Anand, Adv. 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. M/S Mps Legal, AOR Mr. Prasad Paranjpe, Adv. Mr. Kumar Harshvardhan, Adv. Mr. Jasdeep Singh Dhillon, Adv. Mr. Prabhat Chaurasia, 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. P. V. Yogeswaran, AOR Mr. Prateek Gupta, Adv. Mr. Vinay Kumar Sharma, Adv. Mr. Mohit Kumar Gupta, Adv. Mr. Naresh Thacker, Adv. Mr. Nishant Shah, Adv. Mr. Kumar Visalaksh, Adv. Mr. Udit Jain, Adv. Ms. Virangana Wadhawan, 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. Naresh Thacker, Adv. Mr. Nishant Shah, Adv. Mr. Kumar Visalaksh, Adv. Mr. Udit Jain, Adv. Ms. Virangana Wadhawan, Adv. Mr. Mahfooz Ahsan Nazki, AOR Mr. Bharat Raichandani, Adv. Mr. Aneesh Mittal, AOR 4

Mr. Deepak Kumar Khokhar, Adv. Ms. Annweshaa Laskar, Adv. Ms. Komal Mittal, Adv. Mr. Mayank Nagi, Adv. Ms. Mahua Kalra, AOR 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 Gursahaney, Adv. Ms. Shubhangi Gupta, Adv. Ms. Subhangi Gupta, Adv. Mr. Kamal Sawhney, Adv. Mr. Deepak Thackur, Adv. Ms. Aakansha Wadhwani, Adv. Mr. Rishabh Mishra, Adv. Mr. Deepak Thackur, AOR Mr. Sujit Ghos, Sr. Adv. Ms. Mannat Warchi, Adv. Mr. Vikas Upadhyay, AOR Ms. Mannat Waraich, AOR Mr. Ashray Behura, 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. 5

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. Prashant Shivadass, 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. Punit Dutt Tyagi, AOR UPON hearing the counsel the Court made the following O R D E R List these matters on 24.03.2025 to be taken up immediately after the fresh cases are heard. (RADHA SHARMA) (DIVYA BABBAR) ASTT. REGISTRAR-cum-PS COURT MASTER (NSH) 6

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

2 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

3 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

4 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

5 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.

6 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.

7 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

8 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)

ITEM NO.5 REGISTRAR COURT SECTION III 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). 10815-10819/2014 COMMISSIONER OF SERVICE TAX III MUMBAI Appellant(s) VERSUS M/S VODAFONE INDIA LTD. Respondent(s) Only C.A. 105 of 2015 to be listed before Ld. Registrar Court 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 Date : 31-01-2025 These matters were called on for hearing today. For Appellant(s) : Mr. Tushar Joshi, Adv. Ms. B. Vijayalakshmi Menon, AOR Mr. Mukesh Kumar Maroria, AOR For Respondent(s) : Ms. B. Vijayalakshmi Menon, AOR UPON hearing the counsel the Court made the following O R D E R As per office report, Ld. Counsel for the Appellant has filed spare copy which is barred by time. Ld. Counsel has not filed any application seeking condonation of delay in filing the spare copy. It has been submitted by the Ld. Counsel that the said application would be filed during the course of the day. Let the same be filed. List again on 06.02.2025. SUJATA SINGH Registrar pm

IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOS. 5252-5254/2015 COMMISSIONER OF SERVICE TAX-I, MUMBAI APPELLANT(S) VERSUS WEIZMANN FOREX LTD. ETC. ETC. AND ANR. RESPONDENT(S) WITH CIVIL APPEAL NO(S). 8766/2016 CIVIL APPEAL NO(S). /2025 @(Diary No(s). 16923/2018) CIVIL APPEAL NO(S). /2025 (@Diary No(s). 44909/2019) O R D E R C.A. Nos. 5252-5254/2015, C.A. No. 8766/2016, C.A. Diary No(s). 16923/2018 and C.A. Diary No(s). 44909/2019: C.A. No. 5252/2015 is de-tagged from C.A. Nos. 5252- 5254/2015 and list on 11.02.2025. It is stated by learned ASG/senior counsel for the appellant(s) and learned senior counsel/counsel for the respondent(s) that the aforesaid appeals may have to be disposed of owing to ‘low tax effect’ having regard to the latest Circular issued by the Central Board of Indirect Taxes and Customs( CBIC). Recording the aforesaid submissions, the aforesaid appeals are disposed of owing to ‘low tax effect’, keeping open the substantial question of law, if any. 1

Pending application(s), if any, shall stand disposed of. ……………………………………………………….,J. ( B.V. NAGARATHNA ) ……………………………………………………………………….,J. ( NONGMEIKAPAM KOTISWAR SINGH ) NEW DELHI; JANUARY 02, 2025 2

ITEM NO.41 COURT NO.8 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 - INTERLOCUTARY APPLICATION) WITH C.A. No. 5252-5254/2015 (III) C.A. No. 5307/2015 (XVII-A) (FOR STAY APPLICATION ON IA 2/2015 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) (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. 8766/2016 (XVII-A) (IA No. 171852/2022 - CLARIFICATION/DIRECTION IA No. 171855/2022 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES) 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) 3

(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) 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) (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) (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) 4

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 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 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) Diary No(s). 44909/2019 (XVII-A) (IA No. 4211/2020 - CONDONATION OF DELAY IN FILING IA No. 4213/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT IA No. 4212/2020 - 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) (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) C.A. No. 7295/2022 (XVII-A) (IA No. 124405/2022 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT 5

IA No. 124404/2022 - STAY APPLICATION) SLP(C) No. 26382/2023 (IX) (IA No.230641/2023-CONDONATION OF DELAY IN FILING) C.A. No. 6157-6160/2024 (XVII-A) C.A. No. 12468-12471/2024 (XVII-A) (IA No. 249037/2024 - STAY APPLICATION) Date : 02-01-2025 These matters were called on for hearing today. CORAM : HON'BLE MRS. JUSTICE B.V. NAGARATHNA HON'BLE MR. JUSTICE NONGMEIKAPAM KOTISWAR SINGH 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. B.L.V. Rama Prasad, Adv. Mr. Hitesh Kumar Sharma, Adv. Mr. Amit Kumar Chawla, Adv. Mr. Akhileshwar Jha, Adv. Mr. Mahi Pal Singh, Adv. Mr. Shashank Kumar Srivastava, Adv. Mr. B. Krishna Prasad, AOR Mr. V Raghuraman, Sr. Adv. Mr. S Sukumaran, Adv. Mr. Anand Sukumar, AOR Mr. Sandhya Raghuraman, Adv. Mr. Bhupesh Pathak, Adv. Mrs. Ruche Anand, Adv. Mr. Mukesh Kumar Maroria, AOR For Respondent(s) Mr. Naresh Thacker, Adv. Mr. Nishant Shah, Adv. Mr. Kumar Visalaksh, Adv. Mr. Udit Jain, Adv. Ms. Virangana Wadhawan, Adv. Mr. Abhishek Vikas, AOR Mr. R. Satish Kumar, Adv. Ms. V. Susheatha, Adv. Mr. P. V. Yogeswaran, AOR 6

M/S. Khaitan & Co., AOR Mrs. Vanita Bhargava, Adv. Mr. Ajay Bhargava, Adv. Ms. Nandita Chauhan, Adv. Ms. Tijil Thakur, Adv. Ms. Kavita Jha, Sr. Adv. Mr. Shammi Kapoor, Adv. Mr. Vishal Kumar, Adv. Mr. Anant Mann, AOR Mr. Prasad Paranjape, Adv. Mr. Kumar Harshvardhan, Adv. Mr. R. Chandrachud, AOR Mr. Deepak Thackur, Adv. Mr. G Shivadass, Sr. Adv. Mr. Prashant Shivadass, Adv. Mr. Abhishek Anand, Adv. Mr. Rahul Kumar, Adv. Mr. M. P. Devanath, AOR Mr. Gurmeet Singh Makker, AOR Ms. Charanya Lakshmikumaran, AOR Ms. Neha Choudhary, Adv. Ms. Umang Motiyani, Adv. Ms. Falguni Gupta, Adv. Mr. Aayush Agarwal, Adv. Mr. Ayush Agarwal, Adv. M/S Mps Legal, AOR Mr. Prasad Paranjape, Adv. Mr. Jasdeep Singh Dhillon, Adv. Mr. Kumar Harshvardhan, Adv. Mr. Prabhat Chaurasia, Adv. Mr. Anirudh Jamwal, Adv. Mr. Yugantar Singh Chauhan, Adv. Ms. Mahua Kalra, AOR Mr. Mayank Nagi, 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 Mr. Harish Bindhumadhavan, Adv. Ms. Ashwini Chandrasekharan, Adv. Ms. Shraya Thiyagarajan, Adv. 7

Mr. Manoharan Ellappan, Adv. Mr. T. V. S. Raghavendra Sreyas, AOR Mr. Siddharth Vasudev, Adv. Ms. Gayatri Gulati, Adv. Mr. Bharat Raichandani, Adv. Mr. Aneesh Mittal, AOR Mr. Deepak Khokhar, Adv. Ms. Prachi Sharma, Adv. Ms. Komal Mittal, Adv. Mr. Harish Bindumadhavan, Adv. Mr. Pawanshree Agrawal, AOR Ms. Ashwini Chandrasekharan, 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. Vikas Upadhyay, AOR Ms. Mannat Waraich, AOR Mr. Ashray Behura, Adv. Mr. G Natarajan, Adv. Mr. Divyanshu Rai, AOR Mr. Ms Aarthy, Adv. Mr. Vishal Sharma, Adv. Ms. Taruna, Adv. Mr. Kishore Kunal, AOR Mr. Prasad Paranjape, Adv. Mr. Kumar Harshavardhan, Adv. Mr. Deepak Thackur, Adv. Mr. Tushar Jarwal, Adv. Ms. Anuradha Dutt, Adv. Mr. Rahul Sateeja, Adv. Mr. Vikrant A Maheshwari, Adv. Ms. B. Vijayalakshmi Menon, AOR Mr. S. Ganesh, Sr. Adv. Ms. Deepika Nandakumar, Adv. Mr. Viresh Kumar Bhawra, Adv. Mr. Aakash Elango, Adv. Mr. Naresh Kumar, AOR Mr. Punit Dutt Tyagi, AOR 8

UPON hearing the counsel the Court made the following O R D E R De-tag C.A. Nos. 5253-5254/2015, C.A. No. 8766/2016, Diary No(s). 16923/2018 and Diary No(s). 44909/2019 from rest of the cases. List these matters on 11.02.2025. C.A. Nos. 5252-5254/2015, C.A. No. 8766/2016, C.A. Diary No(s). 16923/2018 and C.A. Diary No(s). 44909/2019: C.A. No. 5252/2015 is de-tagged from C.A. Nos. 5252- 5254/2015 and list on 11.02.2025. These appeals are disposed of owing to ‘low tax effect’, keeping open the substantial question of law, if any, in terms of the signed order which is placed on the file. Pending application(s), if any, shall stand disposed of. (RADHA SHARMA) (DIVYA BABBAR) ASTT. REGISTRAR-cum-PS COURT MASTER (NSH) 9

REVISED** ITEM NO.11 COURT NO.1 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. 43295/2024 (Arising out of impugned final judgment and order dated 03-05-2024 in STA Nos. 828/2010, 54991/2014, 60154/2018 and 62018/2018 passed by the Customs, Excise And Service Tax Appellate Tribunal) THE COMMISSIONER OF SERVICE TAX, DELHI Appellant(s) VERSUS M/S MICROSOFT CORPORATION (INDIA) PVT LTD Respondent(s) (IA No.249036/2024-CONDONATION OF DELAY IN FILING and IA No.249037/2024-STAY APPLICATION) Date : 11-11-2024 This matter was called on for hearing today. CORAM : HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE SANJAY KUMAR For Petitioner(s) Mr. S. Dwarakanath, A.S.G. Mr. Gurmeet Singh Makker, AOR Mr. Devashish Bharukha, Adv. Ms. B Sunita Rao, Adv. Mr. Prahlad Singh, Adv. Mr. Yash Singh, Adv. For Respondent(s) Mr. Prasad Pranjape, Adv. Mr. Kumar Harshavardhan, Adv. Mr. Prabhat Chaurasia, Adv. Mr. Jasdeep Singh Dhillon, Adv. Mr. Anirudh Jamwal, Adv. UPON hearing the counsel, the Court made the following O R D E R Delay condoned. Issue notice and tag with Civil Appeal Nos. 10815-10819/2014, titled “Commissioner of Service Tax III Mumbai vs. M/s Vodafone India Ltd.”, and connected matters . Notice will be served by all modes, including dasti. (DEEPAK GUGLANI) (R.S. NARAYANAN) AR-cum-PS ASSISTANT REGISTRAR ** Revised on the directions of Hon’ble Court upon mentioning made on 06.12.2024, for the purpose of appearance only.

ITEM NO.11 COURT NO.1 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. 43295/2024 (Arising out of impugned final judgment and order dated 03-05-2024 in STA Nos. 828/2010, 54991/2014, 60154/2018 and 62018/2018 passed by the Customs, Excise And Service Tax Appellate Tribunal) THE COMMISSIONER OF SERVICE TAX, DELHI Appellant(s) VERSUS M/S MICROSOFT CORPORATION (INDIA) PVT LTD Respondent(s) (IA No.249036/2024-CONDONATION OF DELAY IN FILING and IA No.249037/2024-STAY APPLICATION) Date : 11-11-2024 This matter was called on for hearing today. CORAM : HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE SANJAY KUMAR For Petitioner(s) Mr. S. Dwarakanath, A.S.G. (N/P) Mr. Gurmeet Singh Makker, AOR Mr. Devashish Bharukha, Adv. Ms. B Sunita Rao, Adv. Mr. Prahlad Singh, Adv. Mr. Yash Singh, Adv. For Respondent(s) Mr. Prasad Pranjape, Adv. Mr. Kumar Harshavardhan, Adv. Mr. Prabhat Chaurasia, Adv. Mr. Jasdeep Singh Dhillon, Adv. Mr. Anirudh Jamwal, Adv. UPON hearing the counsel, the Court made the following O R D E R Delay condoned. Issue notice and tag with Civil Appeal Nos. 10815-10819/2014, titled “Commissioner of Service Tax III Mumbai vs. M/s Vodafone India Ltd.”, and connected matters . Notice will be served by all modes, including dasti. (DEEPAK GUGLANI) (R.S. NARAYANAN) AR-cum-PS ASSISTANT REGISTRAR

ITEM NO.21 COURT NO.13 SECTION IX S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 44986/2023 (Arising out of impugned final judgment and order dated 23-06-2023 in CEA No. 44/2021 passed by the High Court Of Judicature at Bombay) THE COMMISSIONER CGST AND C.EX. BELAPUR Petitioner(s) VERSUS WARTSILA INDIA LTD. Respondent(s) ( IA No.230641/2023-CONDONATION OF DELAY IN FILING ) Date : 24-11-2023 This petition was called on for hearing today. CORAM : HON'BLE MRS. JUSTICE B.V. NAGARATHNA HON'BLE MR. JUSTICE UJJAL BHUYAN For Petitioner(s) Mr. N. Venkatraman, A.S.G. Mr. Mukesh Kumar Maroria, AOR Mr. H.R. Rao, Adv. Mr. A.K. Kaul, Adv. Mr. Prashant Singh-ii, Adv. Mr. Sidharth Sinha, Adv. For Respondent(s) Mr. Kumar Visalaksh, Adv. Mr. Udit Jain, Adv. Mr. Abhishek Vikas, AOR UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice to the respondent(s). Mr. Abhishek Vikas, learned counsel accepts notice on behalf of the respondent(s). Tag with C.A. No.5250/2015. (NEETU SACHDEVA) (MALEKAR NAGARAJ) ASTT. REGISTRAR-cum-PS COURT MASTER (NSH)

ITEM NO.50 COURT NO.8 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). 24028/2020 (Arising out of impugned final judgment and order dated 07-01-2020 in STA No. 890/2009 passed by the Customs Excise And Service Tax Apellate Tribunal, South Zonal Bench, Bangalore) C.C.E. AND ST. BANGALORE LTU Petitioner(s) VERSUS M/S FANUC INDIA PVT. LTD. Respondent(s) (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) Date : 29-03-2023 This matter was called on for hearing today. CORAM : HON'BLE MR. JUSTICE B.R. GAVAI HON'BLE MR. JUSTICE VIKRAM NATH For Petitioner(s) Mr. N. Venkatraman, A.S.G. Mr. Mukesh Kumar Maroria, AOR Mr. Bhuvan Mishra, Adv. Mr. H. R. Rao, Adv. Mrs. Nisha Bagchi, Adv. Mr. A.K. Kaul, Adv. Ms. Nisha Bagchi,Adv. For Respondent(s) Mr. Rahul Kumar, Adv. Mr. Abhishek Anand, Adv. Mr. M. P. Devanath, AOR UPON hearing the counsel the Court made the following O R D E R Tag with C.A. No.1469/2017 @ Diary No.42337/2016. (NARENDRA PRASAD) (ANJU KAPOOR) ASTT. REGISTRAR-cum-PS COURT MASTER (NSH)

Civil Appeal No(s). 5307/2015 etc. ITEM NO.52 COURT NO.13 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 No(s). 5307/2015 COMMISSIONER OF SERVICE TAX DELHI-IV COMMISSIONER Appellant(s) VERSUS M/S.MICROSOFT CORPORATION (INDIA) PVT. LTD. MANAGING DIRECTORRespondent(s) (Cat.I (Commission agent/sales promotion reference) ) WITH 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. 9152/2017 (XVII-A) 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. 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. 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) 1

Civil Appeal No(s). 5307/2015 etc. SLP(C) No. 21334/2019 (IX) 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. 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. 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). 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) 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. 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. 2424/2022 (XVII-A) ( IA No.45362/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.45361/2022-EX-PARTE STAY) C.A. No. 1440/2019 (XVII-A) (IA FOR EX-PARTE STAY ON IA 13851/2019 IA No. 13851/2019 - EX-PARTE STAY) Date : 22-08-2022 These appeals were called on for hearing today. CORAM : HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MS. JUSTICE BELA M. TRIVEDI For PartieS Mr. N.Vekataraman, ASG Mr. Mukesh Kumar Maroria, AOR Mr. V.Chandra Shekara Bharathi Adv 2

Civil Appeal No(s). 5307/2015 etc. Mr. Rupesh Kumar Adv Ms. Deepabali Dutta Adv Ms. Vanita Bhargava, AOR Mr. Ajay Bhargava, Adv. Mr. Shantanu Chaturvedi, Adv. Ms. Prerna Singh, Adv. Mr. Anirban Bhattacharya, AOR Mr. Kishore Kunal, Advocate, AOR Mr. R. Chandrachud, AOR Mr. Naresh Thacker, Adv. Mr. Kumar Visalaksh, Adv. Ms. Virangana Wadhawan, Adv. Mr. Archit Gupta, Adv. Mr. Mahfooz Ahsan Nazki, AOR Mr. Polanki Gowtham, Adv. Mr. T. Vijaya Bhaskar Reddy, Adv. Ms. Rajeswari Mukherjee, Adv. Mr. Harish Bindumadhavan, Adv Mr. Siddharth Vasudev, Adv Ms. Gayatri Gulati, Adv Mr. T. V. S. Raghavendra Sreyas, AOR Mr. Pawanshree Agrawal, AOR Mr. Prasad V Paranjape,Adv. Mr. Vinayak Mathur,Adv. Mr. Krishna Rao,Adv. Mr. Deepak Thackur,Adv. Ms. Anishka Gupta,Adv. Mr Rahul Jain, AOR Mr. Sujit Ghosh, Adv. Mr. Mannat W, Adv. Ms. Anshika Agarwal, Adv. Mr. Nikilesh Ramachandran, AOR Mr. V. Kakshmikumaran, Adv. Mr. Aditya Bhattacharya, Adv. Ms. Monica Kasturi, Adv. Ms. Apeksha Mehta, Adv. Ms. Charanya Lakshmikumaran, AOR Mr. Punit Dutt Tyagi, AOR Mr. Kishore Kunal, AOR 3

Civil Appeal No(s). 5307/2015 etc. Mr. Tushar Jarwal,Adv. Ms. Anuradha Dutt,Adv. Mr. Rahul Sateeja,Adv. Mr. Anish Kapur,Adv. Mr. Anurag Soan,Adv. Mr. Kunal Dutt,Adv. Mr. Priyojeet Chatterjee,Adv. Ms. B. Vijayalakshmi Menon, AOR Mr. S. Ganesh, Sr. Adv. Ms. Deepika NandaKumar, Adv. Mr. Anand Murthi, Rao, Adv. Mr. Naresh Kumar, AOR Mr. Punit Dutt Tyagi, AOR UPON hearing the counsel the Court made the following O R D E R Re-list on a non-miscellaneous day in the month of March, 2023. It is stated at the Bar that the Civil Appeal Nos. 5252-5254/2015, along with connected matters, are also to be tagged with the present matters. The Registry will examine and list the appeals, if connected, with the present matters. (SONIA BHASIN) (DIPTI KHURANA) COURT MASTER (SH) ASSISTANT REGISTRAR 4

Civil Appeal No(s). 10629/2017 etc. ITEM NO.55 COURT NO.13 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). 10629/2017 COMMISSIONER OF SERVICE TAX MUMBAI Appellant(s) VERSUS M/S WALL STREET FINANCE LIMITED Respondent(s) ([Category- II Money transfer agent ] ) WITH SLP(C) No. 5299/2018 (IX) ( IA No.19095/2018-CONDONATION OF DELAY IN FILING) Date : 22-08-2022 These appeals were called on for hearing today. CORAM : HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MS. JUSTICE BELA M. TRIVEDI For Appellant(s) Mr. N.Vekataraman, ASG Mr. Arijit Prasad, Sr. Adv. Mr. Syed Abdul Haseeb,Adv. Mr. Mukesh Kumar Maroria, AOR Mr. V.Chandra Shekara Bharathi, Adv. Mr. S.A. Haseeb, Adv. Mr. H.R. Rao, Adv. Ms. Nisha Bagchi, Adv. For Respondent(s) Mr. V. Lakshmikumaran,Adv. Mr. Aditya Battacharya,Adv. Ms. Mounica Kastun,Adv. Ms. Apeksha Mehta,Adv. Ms. Charanya Lakshmikumaran,Adv. Mr. Punit Dutt Tyagi, AOR Mr. Kumar Visalaksh, Adv. Mr. Gopal Mundhra, Adv. Mr. Udit Jain, Adv. Ms. Ginita Bodani, Adv. Mr. Archit Gupta, Adv. Ms. Smirithi Rangaraj, Adv. Mr. M. P. Devanath, AOR Mr. Mahfooz A. Nazki,AOR 1

Civil Appeal No(s). 10629/2017 etc. UPON hearing the counsel the Court made the following O R D E R Re-list on a non-miscellaneous day in the month of March, 2023. It is stated at the Bar that the Civil Appeal Nos. 5252-5254/2015 along with connected matters are also to be tagged with the present matters. Registry to examine and may list the appeals, if connected, with the present matters. (SONIA BHASIN) (DIPTI KHURANA) COURT MASTER (SH) ASSISTANT REGISTRAR 2

ITEM NO.14 COURT NO.3 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 No(s). 2424/2022 COMMISSIONER OF CENTRAL TAX BANGALORE NORTH Appellant(s) VERSUS LOTUS LAB PVT. LTD. Respondent(s) ( IA No.45362/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.45361/2022-EX-PARTE STAY ) Date : 11-04-2022 This appeal was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE ABHAY S. OKA For Appellant(s) Mr. N. Venkataraman, ASG Mr. Rupes Kumar, Adv. Mr. Shekhar Vyas, Adv. Mr. V. Chandrashekhara Bharati, Adv. Mr. Aniruddha Purushotham, aDv. Ms. Deepabali Datta, Adv. Mr. Mukesh Kumar Maroria, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Appeal is admitted. Tag with C.A. No. 5307 of 2015. (DEEPAK SINGH) (VIDYA NEGI) COURT MASTER (SH) COURT MASTER (NSH)

1 1IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 7623 OF 2019 CCE AND CST BANGALORE SERVICE TAX I APPELLANT(S) VERSUS CARL ZEISS INDIA 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 8 th 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. As prayed, the appellant is granted liberty to revive the appeal if the need/situation arises. Pending application(s), if any, shall stand disposed of. ....................,J. (A.M. KHANWILKAR) ....................,J. (DINESH MAHESHWARI) ....................,J. (C.T. RAVIKUMAR) New Delhi; October 06, 2021.

2 ITEM NO.3 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. 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

3 IA No. 13851/2019 - EX-PARTE STAY) SLP(C) No. 7147/2019 (IX) (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) C.A. No. 6092/2017 (III-A) C.A. No. 9152/2017 (XVII-A) C.A. No. 10629/2017 (III) 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)

4 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 : 06-10-2021 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 Appellant(s) Mr. Vishal Agrawal Adv. Mr Mahesh Agarwal Adv Mr Ankur Saigal Adv M/s Tuhina Adv. M/s Mansi Taneja Adv M/s Sayaree Basu Malik Mr. E. C. Agrawala, AOR Ms. Charanya Lakshmikumaran, AOR Mr. B. Krishna Prasad, AOR Mr. Vikramjut Banerji, LD ASG Mr. M.K.Maroria, AOR Ms. B.Sunita Rao, Adv Ms. Seema Bengani Adv Ms. Vimla Sinha, Adv Mr. Sughosh Subramaniyam, Adv

5 Mr. Uday Khanna, Adv For Respondent(s) Mr. Kabir Dixit, AOR Mr. Rupesh Kumar, AOR Ms. Neelam Sharma, Adv Ms. Pankhuri Shrivastava, Adv Mr. Mayank Nagi, Adv Mr. Sanjeev Sachdeva, Adv 1. Ms. Vanita Bhargava, Adv Mr. Ajay Bhargava, Adv Ms. Shweta Kabra, Adv Ms. Prerna Singh, Adv Ms. Vanita Bhargava, AOR Mr. Anirban Bhattacharya, AOR Mr.S.K. Bagaria, Sr. Adv Mr. R. Satish Kumar, Adv Ms. V. Susheatha, Adv Mr. P. V. Yogeswaran, AOR Mr. S.K. Bagaria, Sr. Adv Mr. S. Nandakumar, Adv Mr. R. Satish Kumar, Adv Ms. DeepikaNandakumar, Adv Mr. M.S. Saran Kumar, Adv Mr. Anand Murthi Rao, Adv Mr. Naresh Kumar, AOR Ms. Kavita Jha, AOR Mr. Shammi Kapoor,Adv Mr. Vishal Kumar, Adv Mr. Prasad V Paranjape, Adv Mr. Sparsh Bhargava, Adv Mr. Vinayak Mathur, Adv Ms. Anishka Gupta, Adv Mr. R. Chandrachud, AOR Mr. Prasad V Paranjape, Adv Mr. Sparsh Bhargava, Advocate Mr. Vinayak Mathur, Advocate Mr. Ankit Sachdeva, Advocate Mr. Kamal Arya, Advocate Ms. Anishka Gupta, Advocate Mr. Kishore Kunal,AOR

6 Mr. Kumar Visalaksh, Adv. Mr. Gopal Mundhra, Adv. Mr. Udit Jain, Adv. Ms. Ginita Bodani, Adv. Mr. Archit Gupta, Adv. Ms. Smirithi Rangaraj, Adv. Mr. M. P. Devanath, AOR Mr. Harish Bindhumadhavan Adv Mr.Ashwini Chandrasekharan Adv Ms.Disha Gursahaney Adv Mr. TVS Raghavendra Sreyas, AOR Mr. Siddharth Vasudev, Adv Ms Gayatri Gulati Adv Mr. Anurag, AOR Mr. Pawanshree Agrawal, AOR Mr. Mukesh Kumar Maroria, 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. Vikas Upadhyay, AOR Mr. E. C. Agrawala, AOR Mr. Sujit Ghosh, Adv Ms. Mannat Waraich, Adv Mr. Nikilesh Ramachandran, AOR Mr.Bharat Rai Chandani Adv Mr. Aneesh Mittal, AOR Mr. V Sridharan, Sr. Adv. Ms. Charanya Lakshmikumaran, Aor Mr. Aditya Bhattacharya, Adv. Mr. Karan Sachdev, Adv. Ms. Mounica Kasturi, Adv. Ms. Apeksha Mehta, Adv. Mr. Sahil Pargi, Adv Mr. Vinay Jain, Adv Mr. Punit Dutt Tyagi,AOR Mr. B. Krishna Prasad, AOR Mr. Tushar Jarwal, Adv Mr. Rahul Sateeja, Adv Mr. Anish Kapur, Adv

7 Mr. Deepak Thackur, Adv Mr. Anurag Soan, Adv Ms. Vrinda Bagaria, Adv Mr. Kunal Dutt, Adv Ms. B. Vijayalakshmi Menon, AOR Mr. Punit Dutt Tyagi, AOR UPON hearing the counsel the Court made the following O R D E R C.A. Nos. 4007 OF 2019, 5980-5995 of 2015 and 7155 of 2019 It is agreed that these matters are not connected with the group of cases listed today. Hence, de-linked. List the matters after two weeks. SLP(C) No. 25415/2018 @ SLP(C) Nos. 25413-25416/2018 Learned counsel for the respondent submits that settlement has taken place under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 and the settlement certificate has been issued by the competent authority. In view of above submission, nothing survives for consideration in this petition. Hence, the special leave petition is disposed of. Mr. S.K. Bagaria, learned senior counsel appearing for the respondent(s) submits that he will place the settlement certificate on record alongwith covering letter of the advocate-on-record by tomorrow, i.e.,

8 07.10.2021. That be placed through email, which be placed in appropriate file. Civil Appeal No. 7623 Of 2019 The appeal is disposed of in terms of the signed order. Pending applications, if any, stand disposed of. C.A. No. 6556/2015 Mr. S. Ganesh, learned senior counsel appearing for the respondent submits that it pertains to sub- category(I) but has not been mentioned under that head. Mr. Vikramjit Banerjee, learned Additional Solicitor General prays for two days' time to verify the position and submit a note of the advocate-on-record for the Department about the correct position. Depending upon the note, the Registry may place the matter under concerned sub-category on next date i.e., 23.11.2021. Rest of the cases Mr. Vikramjit Banerjee, learned Additional Solicitor General, has invited our attention to the compilation of the issues involved and date chart of provisions and

9 amendments. The cases have been categorized, particularly in five broad sub-categories, namely: I. Commission agent or Sales Promotion/ Marketing/ Support Activities. II. Money transfer agent. III. Computer Reservation Service. IV. Telecommunication service/Internet service. V. Management, Maintenance or Repair Service. The cases covered under concerned sub-category have been notified in the chart following the note presented before us. On next date, the Registry shall arrange the cases as per the sub-categories, referred to above, in the manner mentioned in that chart. This chart is acceptable to the learned counsel appearing for the opposite parties. Further, the common issue involved in all these cases to be dealt with at the outset is about the interpretation of Rule 3(1)(iii) of the Export of Service Rules, 2005. We set down these matters for final disposal on

10 23.11.2021 when the stated issue will be dealt at the first instance. Registry is directed to ensure that the matters which are already disposed of need not be notified henceforth alongwith pending cases. (DEEPAK SINGH) (VIDYA NEGI) COURT MASTER (SH) COURT MASTER (NSH)

1 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 8 th 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.

2 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)

3 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)

4 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.

5 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.

6 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.

7 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

8 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]

1 IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOS. 3240-3241 OF 2015 COMMISSIONER OF INCOME TAX, MUMBAI Appellant(s) VERSUS M/S. EXXON MOBILE COMPANY INDIA PVT. LTD. Respondent(s) WITH CIVIL APPEAL NO._________ OF 2021 [Diary No. 44910 of 2019] O R D E R Delay condoned. In view of Circular No. 17/2019 (F.No.279/Misc.142/2007-ITJ(Pt.) dated 8 th August, 2019 issued by the Department of Revenue, Ministry of Finance, no adjudication is warranted in these appeals due to low tax effect. Accordingly, the civil appeals are disposed of leaving the questions of law open. As prayed, the appellant(s) is granted liberty to revive the appeal if the need/situation arises.

2 Pending application(s), if any, shall stand disposed of. ....................,J. (A.M. KHANWILKAR) ....................,J. (HRISHIKESH ROY) ....................,J. (C.T. RAVIKUMAR) NEW DELHI; September 08, 2021.

3 ITEM NO.6 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 Diary No(s). 38417/2019 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. 1440/2019 (IA No. 13851/2019 - EX-PARTE STAY) SLP(C) No. 7147/2019 (IA No. 37081/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 10281/2019 (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. 4007/2019 (IA No. 55518/2019 - STAY APPLICATION) C.A. No. 3240-3241/2015 C.A. No. 5980-5995/2015 C.A. No. 5307/2015 C.A. No. 2402-2403/2016 C.A. No. 571-572/2016 C.A. No. 6092/2017 C.A. No. 9152/2017

4 C.A. No. 10629/2017 SLP(C) No. 16590/2018 Diary No(s). 16923/2018 (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) C.A. No. 8045-8046/2018 (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 (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 (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) SLP(C) No. 21334/2019 C.A. No. 4959/2019 (IA No.71612/2019-CONDONATION OF DELAY IN FILING and IA No.71614/2019-EX-PARTE STAY) C.A. No. 7483/2019 (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 (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 (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) Diary No(s). 44910/2019 (IA No.5855/2020-CONDONATION OF DELAY IN FILING and IA No.5857/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.5856/2020-EX-PARTE STAY) C.A. No. 2634/2020 (IA No.42147/2020-CONDONATION OF DELAY IN FILING and IA No.42149/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT

5 and IA No.42148/2020-EX-PARTE STAY) C.A. No. 3546-3549/2020 (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) SLP(C) No. 10648/2017 (IA No. 120253/2017 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES) SLP(C) No. 5299/2018 (IA No.19095/2018-CONDONATION OF DELAY IN FILING) SLP(C) No. 25413-25416/2018 C.A. No. 11313-11314/2018 (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) Date : 08-09-2021 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE HRISHIKESH ROY 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. Ms. Tuhina, Adv., Ms. Mansi Taneja, Adv. Ms. Sayaree Basu Malik, Adv. Mr. Ramnath Prabhu, Adv. Mr. E. C. Agrawala, AOR Mr. Vikramjeet Bannerjee, ASG Ms. Seema Bengani, Adv. Mr. B. Sunita Rao, Adv. Ms. Vimla Sinha, Adv. Mr. Sugosh Subramanayan, Adv. Mr. Mukesh Kumar Maroria, AOR Mr. V. Sridharan, Sr. Adv. Ms. Charanya Lakshmikumaran, AOR Mr. Aditya Bhattacharya, Adv. Ms. Apeksha Mehta, Adv. Ms. Mounica Kasturi, Adv.

6 Mr. Raj Bahadur Yadav, AOR Mr. B. V. Balaram Das, AOR Mr. Kabir Dixit, AOR Mr. Rupesh Kumar, AOR Ms. Neelam Sharma, Adv. Ms. Pankhuri Shrivastava, Adv. Mr. Alekshendra Sharma, Adv. Mr. Mayank Nagi, Adv. Mr. Sanjeev Sachdeva, Adv. Ms. Vanita Bhargava, AOR Mr. Ajay Bhargava, Adv. Ms. Shweta Kabra, Adv. Ms. Prerna Singh, Adv. Mr. Anirban Bhattacharya, AOR Mr. S. K. Bagaria, Sr. Adv. Mr. R. Satish Kumar, Adv. Mr. V. Susheatha, Adv. Mr. P. V. Yogeswaran, AOR M r. Sujit Gosh, Adv. Ms. Mannat Waraich, Adv. Mr. Nikilesh Ramachandran, AOR Mr. S. K. Bagaria, Sr. Adv. Mr. R. Satish Kumar,Adv. Ms. Deepika Nandakumar, Adv. Mr. M.S. Saran Kumar, Adv. Mr. Naresh Kumar, AOR Ms. Kavita Jha, AOR Mr. Shammi Kapoor, Adv. Mr. Vishal Kumar, Adv. Mr. Kishore Kunal, AOR Mr. R. Chandrachud, AOR Mr. Nageshwar Rao, Adv. Mr. Pukhrambam Ramesh Kumar, AOR Ms. Anupama Ngangom, Adv. Mr. Karun Sharma, Adv. Mr. Anurag, AOR Mr. Naresh Thacker, Adv. Mr. Nishant Shah, Adv.

7 Mr. Kumar Visalaksh, Adv. Mr. Udit Jain, Adv. Mr. Archit Gupta, Adv. Ms. Virangana Wadhawan, Adv. Mr. M. P. Devanath, AOR Mr. Mahfooz A. Nazki, AOR Mr. Harish Bindhumadhavan, Adv. Mr. Ashwini Chandrasekharan, Adv. Ms. Disha Gursahaney, Adv. Mr. T. V. S. Raghavendra Sreyas, AOR Mr. Siddharth Vasudev, Adv. Ms. Gayatri Gulati, Adv. Mr. Tushar Jarwal, Adv. Mr. Rahul Sateeja, Adv. Mr. Anish Kapur, Adv. Mr. Deepak Thackur, Adv. Mr. Anurag Soan, Adv. Mr. Kunal Dutt, Adv. Ms. B. Vijayalakshmi Menon, AOR Mr. Punit Dutt Tyagi, AOR UPON hearing the counsel the Court made the following O R D E R C.A. Nos. 3240-3241 of 2015 and Diary No. 44910 of 2019 Delay condoned. The appeals are disposed of in terms of the signed order. Pending applications, if any, stand disposed of. SLP(C) No. 16590 of 2018 In view of Circular No. 17/2019 (F.No.279/Misc.142/2007-ITJ(Pt.) dated 8 th August, 2019 issued by the Department of Revenue, Ministry of Finance, no adjudication is warranted in this special leave petition due to low tax effect.

8 Accordingly, the special leave petition is disposed of leaving the questions of law open. As prayed, the petitioner is granted liberty to revive the special leave petition, if the need/situation arises. Pending application(s), if any, shall stand disposed of. Rest of the matters As requested by Mr. Vikramjit Banerjee, learned Additional Solicitor General, list these matters on 29.09.2021. It is made clear that no request for further adjournment will be entertained, at the instance of the petitioner(s)/Department, on any count, on future dates. Mr. Arvind Datar, learned senior counsel submits that the similar issue is involved in Civil Appeal No. 10349 of 2018. Hence, list the Civil Appeal No. 10349 of 2018 alongwith these appeals. (DEEPAK SINGH) (VIDYA NEGI) COURT MASTER (SH) COURT MASTER (NSH) [Signed order is placed on the file]

1 IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO.4906 OF 2021 (Arising from Diary No.6017 OF 2019) COMMISSIONER OF CUSTOMS (IMPORT) APPELLANT(S) VERSUS M/S. ATLAS MERCANTILE PVT. LTD. RESPONDENT(S) O R D E R 1. Delay condoned. 2. In view of Circular No. 17/2019 (F.No.279/Misc.142/2007-ITJ(Pt.) dated 8 th August, 2019 issued by the Department of Revenue, Ministry of Finance, no interference is warranted in this appeal due to low tax effect. 3. Accordingly, the civil appeal is disposed of leaving the questions of law open. 4. Pending application(s), if any, shall stand disposed of. ....................,J. ( A.M. KHANWILKAR ) ....................,J. (SANJIV KHANNA) NEW DELHI AUGUST 19, 2021.

2 IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 9139 OF 2018 (Arising from CIVIL APPEAL NOS. 9139-9140 OF 2018) COMMISSIONER OF CENTRAL EXCISE APPELLANT(S) VERSUS M/S. SAMSUNG INDIA ELECTRONICS PVT. LTD. RESPONDENT(S) O R D E R 1. In view of Circular No. 17/2019 (F.No.279/Misc.142/2007-ITJ(Pt.) dated 8 th August, 2019 issued by the Department of Revenue, Ministry of Finance, no interference is warranted in appeal arising from Order-in-original No.46/Commr./Noida/2008 dated 24.11.2008, due to low tax effect. 2. Accordingly, the civil appeal is disposed of leaving the questions of law open. 3. Pending application(s), if any, shall stand disposed of. ....................,J. ( A.M. KHANWILKAR ) ....................,J. (SANJIV KHANNA) NEW DELHI AUGUST 19, 2021.

3 ITEM NO.48 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 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. 1440/2019 (XVII-A) IA No. 13851/2019 - EX-PARTE STAY) SLP(C) No. 7147/2019 (IX) IA No. 37081/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 6017/2019 (XVII-A) IA No. 39220/2019 - CONDONATION OF DELAY IN FILING IA No. 39221/2019 - EX-PARTE STAY) 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. 4007/2019 (XVII-A) IA No. 55518/2019 - STAY APPLICATION) C.A. No. 3240-3241/2015 (III) 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) C.A. No. 6092/2017 (III-A)

4 C.A. No. 9152/2017 (XVII-A) C.A. No. 10629/2017 (III) SLP(C) No. 16590/2018 (IX) 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) 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) SLP(C) No. 21334/2019 (IX) C.A. No. 4959/2019 (XVII-A) ( IA No.71612/2019-CONDONATION OF DELAY IN FILING and IA No.71614/2019-EX-PARTE STAY) 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) Diary No(s). 44910/2019 (XVII-A) ( IA No.5855/2020-CONDONATION OF DELAY IN FILING and IA No.5857/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.5856/2020-EX-PARTE STAY) C.A. No. 2634/2020 (XVII-A) ( IA No.42147/2020-CONDONATION OF DELAY IN FILING and IA

5 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) SLP(C) No. 10648/2017 (XIV) (IA No. 120253/2017 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES) SLP(C) No. 5299/2018 (IX) (IA No.19095/2018-CONDONATION OF DELAY IN FILING) SLP(C) No. 25413-25416/2018 (XIV) 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) Date : 19-08-2021 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE SANJIV KHANNA For Parties Mr. Vikramjit Banerji, ASG Mr. Mukesh Kumar Maroria, AOR Ms. B.Sunita Rao, Adv. Ms. Vimla Sinha, Adv. Mr. Sughosh Subramaniyam, Adv. Ms. Seema Begani, Adv. Mr. V. Sridharan, Sr. Adv. Ms. Charanya Lakshmikumaran, AOR Mr. Aditya Bhattacharya, Adv. Mr. Apeksha Mehta, Adv. Mr. Mounica Mehta, Adv. Ms. Avisha Khatri, Adv. Mr. Jay Savla, Sr. Adv. Mr. Jasdeep Singh Dhillon, Adv. Mr. Anurag, AOR Mr. Raj Bahadur Yadav, AOR Mr. B. Krishna Prasad, AOR Mr. E. C. Agrawala, AOR Mr. B. V. Balaram Das, AOR Mr. Rupesh Kumar, AOR

6 Ms. Neelam Sharma, Adv. Ms. Pankhuri Shrivastava, Adv. Mr. Mayank Nagi, Adv. Mr. Puneet Bansal, Adv. Mr. Dharnendra Kumar Rana, Adv. Mr. Sourabh, Adv. Mr. Kabir Dixit, AOR Mr. Anirban Bhattacharya, AOR Mr. S. K. Bagaria, Sr. Adv. Mr. R. Satish Kumar, Adv. Ms. V. Susheatha, Adv. Mr. P. V. Yogeswaran, AOR Ms. Vanita Bhargava, AOR Mr. Ajay Bhargava, Adv. Ms. Shweta Kabra, Adv. Ms. Prerna Singh, Adv. Ms. Kavita Jha, AOR Mr. Shammi Kapoor, Adv. Mr. Vishal Kumar, Adv. Mr. Prasad V. Paranjape, Adv. Mr. Sparsh Bhargava, Adv. Mr. Vinayak Mathur, Adv. Mr. R. Chandrachud, AOR Mr. Vinayak Mathur, Adv. Mr. Prasad Paranipe, Adv. Mr. Sparsh Bhargava, Adv. Mr. Kishore Kunal, AOR Mr. Nageshwar Rao, Adv. Mr. Pukhrambam Ramesh Kumar, AOR Ms. Anupama Ngangom, Adv. Mr. Karun Sharma, Adv. Mr. M. P. Devanath, AOR Mr. Kumar Visalaksh, Adv. Mr. Udit Jain, Adv. Mr. Archit Gupta, Adv. Mr. M.P. Devanath, AOR Mr. Mahfooz Ahsan Nazki, AOR Mr. Harish Bindhumadhavan, Adv. Mr. T. V. S. Raghavendra Sreyas, AOR Mr. Siddharth Vasudev, Adv. Ms. Gayatri Gulati, Adv.

7 Mr. Tushar Jarwal, Adv. Mr. Rahul Sateeja, Adv. Mr. Anish Kapur, Adv. Mr. Deepak Thackur, Adv. Mr. Kunal Dutt, Adv. Ms. B. Vijayalakshmi Menon, AOR Mr. Sujit Gosh, Adv. Ms. Mannat Waraich, Adv. Mr. Nikilesh Ramachandran, AOR Mr. Parthiv K. Goswami, Adv. Ms. Diksha Rai, AOR Mr. Wattan Sharma, Adv. Mr. Prateek Bhardwaj, Adv. Mr. Naresh Kumar, AOR Mr. Punit Dutt Tyagi, AOR UPON hearing the counsel the Court made the following O R D E R Diary No.6017 and C.A. No.9139/2018 Delay condoned. The appeals are disposed of in terms of the signed orders. Pending application(s), if any, shall stand disposed of. Rest of the matters Mr. Vikramjit Banerjee, learned Additional Solicitor General, prays for time to prepare a chart indicating points involved in the concerned cases and to prepare group of cases accordingly. As prayed, list the matters on 08.09.2021(NMD). (NEETU KHAJURIA) COURT MASTER (VIDYA NEGI) COURT MASTER (Signed orders in Diary No.6017 and

8 C.A. No.9139/2018 are placed on the file.)

1 ITEM NO.33 Court 4 (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). 38417/2019 (Arising out of impugned final judgment and order dated 10-02-2017 in STA No. 3973/2012 passed by the Custom Excise Service Tax Appelate Tribunal) COMMISSIONER SERVICE TAX DELHI Petitioner(s) VERSUS M/S SUMITOMO CORPORATION INDIA PVT. LTD. Respondent(s) 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) Date : 09-08-2021 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE SANJIV KHANNA For Appellant(s) Mr. Vikramjit Banerji, Ld ASG Mr. Mukesh Kumar Maroria, AOR Ms. B. Sunita Rao, Adv Ms. Seema Bengani, Adv Ms. Vimla Sinha, Adv Mr. Sughosh Subramaniyam, Adv For Respondent(s) Mr. V. Sridharan, Sr. Adv Mr. Aditya Bhattacharya, Adv Ms. Mounica Kasturi, Adv Ms. Apeksha Mehta, Adv Ms. Charanya Lakshmikumaran, AOR UPON hearing the counsel the Court made the following O R D E R Tag with Civil Appeal No. 5307 of 2015 and Civil Appeal Nos. 8045-8046 of 2018 and connected cases, if any.

2 List all the matters together on 20.08.2021 before the appropriate Bench. If any matter is unready, appropriate office report be circulated for consideration. (DEEPAK SINGH) (VIDYA NEGI) COURT MASTER (SH) COURT MASTER (NSH)

ITEM NO.9 Court 4 (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). 24028/2020 (Arising out of impugned final judgment and order dated 07-01-2020 in STA No. 890/2009 passed by the Customs Excise And Service Tax Apellate Tribunal, South Zonal Bench, Bangalore) C.C.E. AND ST. BANGALORE LTU Petitioner(s) VERSUS M/S FANUC INDIA PVT. LTD. Respondent(s) (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 ) Date : 25-01-2021 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE B.R. GAVAI HON'BLE MR. JUSTICE KRISHNA MURARI For Petitioner(s) Mr. N. Venkatraman, ASG Ms. Sunita Rani Singh, Adv. Mr. Bhuwan Mishra, Adv. Mr. B. Krishna Prasad, AOR Mr. B. V. Balramdas, AOR UPON hearing the counsel the Court made the following O R D E R Issue notice on the application(s) for condonation of delay as well as on the civil appeal, returnable within four weeks. Dasti in addition is permitted. (NIRMALA NEGI) (VIDYA NEGI) COURT MASTER (SH) COURT MASTER (NSH)

ITEM NO.4 Court 4 (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). 10280/2020 (Arising out of impugned final judgment and order dated 02-08-2019 in STA No. 52799/2016 02-08-2019 in STA No. 52800/2016 02-08-2019 in STA No. 50476/2017 02-08-2019 in STA No. 51164/2017 passed by the Custom Excise Service Tax Appelate Tribunal) COMMISSIONER OF SERVICE TAX ENGINEERING INDIA LIMITEDPetitioner(s) VERSUS M/S. VERIZON INDIA PVT. LTD. Respondent(s) ( 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 ) Date : 15-10-2020 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE HRISHIKESH ROY For Petitioner(s) Mr. Vikramjit Banerji, ASG Ms. Binu Tamta, Adv. Mr. B. Krishna Prasad, AOR For Respondent(s) Mr. S.K.Bagaria, Sr. Adv. Mr. R. Satish Kumar, Adv. Mr. P. V. Yogeswaran, AOR UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice. Let the matter be listed alongwith the connected matter SLP (C) Dy. No. 18328/2018 in the third week of November, 2020 before the appropriate Bench. (RAJNI MUKHI) (PRADEEP KUMAR) COURT MASTER (SH) BRANCH OFFICER

ITEM NO.5 Virtual Court 3 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). 5151/2020 (Arising out of impugned final judgment and order dated 01-05-2019 in STA No. 86362/2015 passed by the Custom Excise Service Tax Apellate Tribunal, West Zonal Bench at Mumbai) COMMISSIONER OF SERVICE TAX VII MUMBAI (NOW KNOWN AS COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX, EXCISE AND CUSTOMS, NAVI MUMBAI) Petitioner(s) VERSUS M/S ABBOTT HEALTHCARE PVT. LTD. Respondent(s) (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 ) Date : 02-06-2020 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE ARUN MISHRA HON'BLE MR. JUSTICE S. ABDUL NAZEER HON'BLE MS. JUSTICE INDIRA BANERJEE For Petitioner(s) Mr. A.N.S. Nadkarni,ASG Ms. Binu Tamta,Adv. Mr. B. Krishna Prasad, AOR For Respondent(s) Ms. Vanita Bhargava, AOR Mr. Ajay Bhargava,Adv. Mr. Sanjeev Sachdeva,Adv. Ms. Shweta Kabra,Adv. UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice. Tag with C.A. No.8045-8046/2018. (NARENDRA PRASAD) (JAGDISH CHANDER) A.R-CUM-P.S. ASSISTANT REGISTRAR

ITEM NO.14 REGISTRAR COURT. 1 SECTION III 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 SH. ANIL LAXMAN PANSARE Civil Appeal No(s). 5252 - 5254/2015 COMMISSIONER OF SERVICE TAX - I, MUMBAI Appellant(s) VERSUS WEIZMANN FOREX LTD. ETC. ETC. & ANR. Respondent(s) (ONLY C.A. NO. 10019 OF 2017 TO BE LISTED ) WITH C.A. No. 10019/2017 (III) Date : 06 - 02 - 2020 These appeals were called on for hearing today. For Appellant(s) Mr T.A.Khan, Adv. Mr. B. Krishna Prasad, AOR For Respondent(s) Mr Vishal Kum ar, Adv. Ms. Kavita Jha, AOR Mr. M. P. Devanath, AOR UPON hearing the counsel the Court made the following O R D E R C.A. No. 10019/2017 Service is complete on the sole respondent. Ld. counsel, Mr Vishal Kumar appearing on behalf of Ms Kavita Jha, Advocate - on - record appears for the sole respondent. Vakalatnama may be filed. Ld counsel submits that the matter may be listed before the Hon’ble Court. Affidavit of valuation and ad valorem court fee has been filed. Registry to process the matter for listing before the Hon'ble Court as per rules. ANIL LAXMAN PANSARE Registrar

ITEM NO.73 REGISTRAR COURT. 1 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 SH. ANIL LAXMAN PANSARE CIVIL APPEAL Diary No(s). 38417/2019 COMMISSIONER SERVICE TAX DELHI Petitioner(s) VERSUS M/S SUMITOMO CORPORATION INDIA PVT. LTD. Respondent(s) Date : 21 - 01 - 2020 This petition was called on for hearing today. For Petitioner(s) Mr. Jitin Singhal, Adv. Ms. Vasvi Nagar, Adv. Mr. B. Krishna Prasad, AOR For Respondent(s) Ms. Apeksha Mehta, Adv. Ms. Charanya Lakshmikumaran, AOR UPON hearing the counsel the Court made the following O R D E R Additional affidavit in terms of Hon’ble Court’s order dated 18.11.2019 has been filed. Affidavit of valuation and Ad - valorem court fee have been filed. Ld. counsel for the respondent has waived notice for the sole respondent on 18.11.2019 before the Hon’ble Court. Accordingly, vakalatnama on behalf of the sole respondent has been filed on 2.1.2020, however, counter affidavit has not been fi led till today. Ld. Counsel for the respondent seeks four weeks’ more time to file counter affidavit. Granted, as last chance. She further submits to list the matter before the Hon’ble Court after four weeks. Accordingly, Registry to process the matter for listing before the Hon'ble Court after completion of period of four weeks, as per rules. ANIL LAXMAN PANSARE Registrar

ITEM NO.16 COURT NO.7 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). 44909/2019 (Arising out of impugned final judgment and order dated 28-02-2018 in ST No. 58121/2013 passed by the Customs, Excise And Service Tax Appellate Tribunal) C.C. AND C.E. AND S.T. NOIDA Petitioner(s) VERSUS M/S COPERION IDEAL PVT. LTD. Respondent(s) ( 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 ) Date : 17-01-2020 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE DINESH MAHESHWARI For Petitioner(s) Mr. K. Radhkrishnan, Sr. Adv. Ms. Sunita Rani Singh, Adv. Mr. B. Krishna Prasad, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Issue notice on the application for condonation of delay as well as on the Civil Appeal. Dasti, in addition, is permitted. Tag with Civil Appeal No. 3692 of 20017 (DEEPAK SINGH) (VIDYA NEGI) COURT MASTER (SH) COURT MASTER (NSH)

ITEM NO.17 COURT NO.7 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). 40710/2019 COMMISSIONER OF GS AND CENTRAL EXCISE Appellant(s) VERSUS VODAFONE CELLULAR LTD Respondent(s) ( 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 : 13-12-2019 This matter(s) were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE DINESH MAHESHWARI For Appellant(s) Mr. Akshay Amritanshu, Adv. Ms. Diksha Rai, Adv. Ms. Joydip Roy, Adv. Mr. Sudhakar Kulwant, Adv. Mr. B. Krishna Prasad, AOR For Respondent(s) Ms. Charanya Lakshmikumaran, AOR Mr. Aaditya Bhattacharya, adv. Ms. Apeksha Mehta, Adv. Ms. Mounica Kasturi, Adv. Ms. Ishita Mathur, Adv. UPON hearing the counsel the Court made the following O R D E R Issue notice on the application for condonation of delay and in the appeal(s). Tag with Special Leave Petition © No.29712 of 2014 and other connected cases. (NEETU KHAJURIA) COURT MASTER (VIDYA NEGI) COURT MASTER

ITEM NO.11 COURT NO.15 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). 37365/2019 (Arising out of impugned final judgment and order dated 01-01-2019 in AN No. 232/2009 01-01-2019 in AN No. 233/2009 passed by the Customs Excise And Service Tax Apellate Tribunal, South Zonal Bench, Bangalore) COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, BANGALORE Petitioner(s) VERSUS IBM INDIA PRIVATE LTD. Respondent(s) (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 ) Date : 18-11-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE NAVIN SINHA HON'BLE MR. JUSTICE KRISHNA MURARI For Petitioner(s) Mr. Sanjay Jain, ASG Mr. Anirudh Bakhru, Adv. Ms. Rukmini Bobde, Adv. Mr. B. Krishna Prasad, AOR For Respondent(s) Mr. Pawan Shree Agrawal, Adv. Ms. Abhipsa Anamika, Adv. Mr. Rajeev Kr. Dubey, Adv. Mr. Ashiwan Mishra, Adv. UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice. Mr. Pawan Shree Agrawal, learned counsel accepts notice on behalf of respondent No.1. Counter Affidavit, if any, be filed within six weeks. Tag with C.A. No. 6556 of 2015. (RAJNI MUKHI) (DIPTI KHURANA) SENIOR PERSONAL ASSISTANT COURT MASTER (NSH)

ITEM NO.17 COURT NO.7 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). 38417/2019 COMMISSIONER SERVICE TAX, DELHI Appellant(s) VERSUS M/S SUMITOMO CORPORATION INDIA PVT. LTD. Respondent(s) ( IA No.171035/2019-CONDONATION OF DELAY IN FILING and IA No.171037/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.171036/2019-STAY APPLICATION ) Date : 18-11-2019 This matter was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE DINESH MAHESHWARI For Appellant(s) Ms. Sunita Rao, Adv. Mr. Sudhakar Kulwant, Adv. Ms. Seema Bengani, Adv. Ms. Neelam Chand, Adv. Mr. Anas Zaid, Adv. Mr. B. Krishna Prasad, AOR For Respondent(s) Mr. V. Lakshmikumaran, Adv. Ms. Charanya Lakshmikumaran, AOR Mr. Aaditya Bhattacharya, Adv. Ms. Apeksha mehta, Adv. Ms. Ishita Mathur, Adv. Ms. Mounica Kasturi, Adv. UPON hearing the counsel the Court made the following O R D E R Subject to filing of additional better affidavit by the appellant to explain the inaction between 2017 and 2019, issue notice. Notice is made returnable in four weeks. Ms. Charanya Lakshmikumaran, counsel, waives notice for the sole respondent. (NEETU KHAJURIA) COURT MASTER (VIDYA NEGI) COURT MASTER

ITEM NO.15 REGISTRAR COURT. 1 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 SH. ANIL LAXMAN PANSARE Civil Appeal No(s). 8766/2016 COMMISSIONER OF SERVICE TAX, DELHI 111 Appellant(s) VERSUS M/S. GECAS SERVICES INDIA PVT. LTD. Respondent(s) (only CA No. 10084 of 2018 is to be listed ) WITH C.A. No. 10084/2018 (XVII-A) Date : 15-11-2019 This appeal was called on for hearing today. For Appellant(s) Mr. B. Krishna Prasad, AOR For Respondent(s) Mr. Rajat Mittal, AOR Mr Rahul Sateeja, Adv. Ms. B. Vijayalakshmi Menon, AOR Mr Vinayak Kohli, Adv. UPON hearing the counsel the Court made the following O R D E R C.A. No. 10084/2018 None appeared for the appellant when called. Sole respondent is duly represented. Ld. Counsel seeks time for filing counter affidavit. Be filed within four weeks. Ld. Counsel for the appellant is granted four weeks time for filing affidavit of valuation and ad valorem court fee. I f affidavit of valuation and ad valorem court fee is not filed within four weeks time, registry to process the matter for listing before the Hon'ble Judge in Chamber for orders. If affidavit of valuation and ad valorem court fee is filed within four weeks time, process as per rules and list again on 27.1.2020. ANIL LAXMAN PANSARE Registrar

ITEM NO.13 COURT NO.8 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). 25000/2019 COMMISSIONER OF SERVICE TAX, DELHI Appellant(s) VERSUS M/S AUTODESK INDIA PVT. LTD. Respondent(s) ( 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 ) Date : 20-09-2019 This appeal was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE DINESH MAHESHWARI For Appellant(s) Mr. Zoheb Hossain, Adv. Mr. Rupesh Kumar, Adv. Mr. Mohammad Abdul, Adv. Mr. B. Krishna Prasad, AOR Mr. Dharmendra Gupta, Adv. For Respondent(s) Ms. Charanya Lakshmikumaran, AOR Mr. Aaditya Bhattacharya, Adv. Ms. Apeksha Mehta, Adv. Ms. Ishita Mathur, Adv. Ms. Mounica Katuri, Adv. UPON hearing the counsel the Court made the following O R D E R Delay condoned. Application for exemption from filing certified copy of the impugned order is allowed. Appeal is admitted. Tag with Civil Appeal No.5307 of 2015 and other connected matters, if any. Ms. Charanya Lakshmikumaran, counsel, waives notice for the sole respondent. (NEETU KHAJURIA) COURT MASTER (VIDYA NEGI) COURT MASTER

ITEM NO.5 COURT NO.10 SECTION IX S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 5088/2019 (Arising out of impugned final judgment and order dated 29-10-2018 in CEA No. 63/2018 passed by the High Court of Judicature at Bombay) COMMISSIONER OF CENTRAL TAX, PUNE-I Petitioner(s) VERSUS M/S SANY HEAVY INDUSTRIES (I) PVT LTD. Respondent(s) Date : 30-08-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE SANJAY KISHAN KAUL HON'BLE MR. JUSTICE K.M. JOSEPH For Petitioner(s) Mr. Sanjay Jain, ASG Ms. Nisha Bagchi, Adv. Ms. Sunita Rani Singh, Adv. Mr. A.K. Kaul, Adv. Mr. B. Krishna Prasad, AOR For Respondent(s) Mr. Anirban Bhattacharya, AOR Ms. Suprati K. Sarkar, Adv. UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice. Tag with SLP(C) No. 5299 of 2018. (ASHA SUNDRIYAL) (ANITA RANI AHUJA) COURT MASTER (SH) COURT MASTER (NSH)

ITEM NO.24 REGISTRAR COURT. 1 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 ANIL LAXMAN PANSARE Civil Appeal No(s). 8766/2016 COMMISSIONER OF SERVICE TAX, DELHI 111 Appellant(s) VERSUS M/S. GECAS SERVICES INDIA PVT. LTD. Respondent(s) WITH C.A. No. 10084/2018 (XVII) Date : 13-08-2019 This appeal was called on for hearing today. For Appellant(s) (Mrs) Gurmeet Kaur Kwatra, Adv. Mr. B. Krishna Prasad, AOR For Respondent(s) Mr Rahul Sateeja, Adv. Ms. B. Vijayalakshmi Menon, AOR UPON hearing the counsel the Court made the following O R D E R C.A. No. 8766/2016 Complete matter. C.A. No. 10084/2018 Await certificate of service from the Tribunal in respect of the sole respondent. Reminder be issued. However, Ld. Counsel, Mr Aman Bansal appearing on behalf of Mr Rajat Mittal, Advocate-on-record appears for the sole respondent and submitted that vakalatnama will be filed within two weeks time. Be filed. List again on 15.11.2019. ANIL LAXMAN PANSARE Registrar

ITEM NO.12 COURT NO.8 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.13283/2019 (Arising out of impugned final judgment and order dated 24-07-2018 in Appeal No.ST/55322/2014-CU (DB) passed by the Customs, Excise and Service Tax Appellate Tribunal, Principal Bench, New Delhi) C.S.T. Petitioner(s) VERSUS VODAFONE MOBILE SERVICES LIMITED Respondent(s) (IA No.71612/2019-CONDONATION OF DELAY IN FILING; and IA No.71614/2019-EX-PARTE STAY ) Date : 08-05-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MS. JUSTICE INDU MALHOTRA For Petitioner(s) Mr. ANS Nadkarni, ASG Ms. Binu Tamta, Adv. Ms. Swarupama Chaturvedi, Adv. Mr. B. Krishna Prasad, AOR For Respondent(s) Mr. Jay Savla, Sr. Adv. Mr. Prabhat Chaurasia, Adv. Mr. Anurag, AOR UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice. Since respondent is represented through Mr. Anurag, learned Advocate-on-Record, no separate notice need be issued. List this matter along with SLP (Civil) No.29712 of 2014. (MUKESH NASA) (RAJINDER KAUR) COURT MASTER BRANCH OFFICER

ITEM NO.20 REGISTRAR COURT. 1 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 ANIL LAXMAN PANSARE Civil Appeal No(s). 8766/2016 COMMISSIONER OF SERVICE TAX, DELHI 111 Appellant(s) VERSUS M/S. GECAS SERVICES INDIA PVT. LTD. Respondent(s) WITH C.A. No. 10084/2018 (XVII) Date : 25-04-2019 This appeal was called on for hearing today. For Appellant(s) (Mrs) Gurmeet Kaur Kwatra, Adv. Mr. B. Krishna Prasad, AOR For Respondent(s) Mr Rijoy Bhaumik, Adv. Ms. B. Vijayalakshmi Menon, AOR UPON hearing the counsel the Court made the following O R D E R C.A. No.8766/2016 Opportunity to the sole respondent to file counter affidavit is forfeited vide order dt.27.9.2018. Affidavit of valuation and ad valorem court fee has been filed. C.A. No. 10084/2018 Ld. Counsel for the appellant to take fresh steps to effect service on the sole respondent within two weeks time. List again on 13.8.2019. ANIL LAXMAN PANSARE Registrar

ITEM NO.22 COURT NO.2 SECTION IX S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 9982/2019 (Arising out of impugned final judgment and order dated 18-09-2018 in CEA No. 141/2017 passed by the High Court Of Judicature At Bombay) THE PRINCIPAL COMMISSIONER OF SERVICE TAX VII Petitioner(s) VERSUS M/S WARTSILA INDIA LTD. Respondent(s) (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) Date : 12-04-2019 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. Abhay Kumar, Adv. Mr. Manish, Adv. Mr. Rajat Nain, Adv. Mr. B. Krishna Prasad, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice. Tag with SLP(C) No. 29712/2014. s [ Charanjeet Kaur ] [ Indu Kumari Pokhriyal ] A.R.-cum-P.S. Asstt. Registrar

ITEM NO.21 & 45 COURT NO.2 SECTION IX S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 3765/2019 (Arising out of impugned final judgment and order dated 04-09-2018 in CEA No. 97/2017 passed by the High Court Of Judicature At Bombay) THE COMMISSIONER OF SERVICE TAX IV MUMBAI Petitioner(s) VERSUS M/S CITI BANK Respondent(s) (FOR ADMISSION and I.R. and IA No.37080/2019-CONDONATION OF DELAY IN FILING and IA No.37081/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) WITH DIARY NO. 6557/2019 (FOR ADMISSION AND I.R. AND APPLN(S). FOR CONDONATION OF DELAY IN FILING, EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Date :08-03-2019 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE S.A. BOBDE HON'BLE MR. JUSTICE DEEPAK GUPTA For Petitioner(s) Mr.Girish Choudhary, Adv. Mr. Harish Pandey, Adv. Mr. K.V. Choudhary, Adv. Mr. B. Krishna Prasad, AOR For Respondent(s) Mr. Tarun Gulati, Adv. Mr. Kishore Kunal, AOR UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice. Tag with SLP(C) No. 29712 of 2014. [ Charanjeet Kaur ] [ Indu Kumari Pokhriyal ] A.R.-cum-P.S. Asstt. Registrar

ITEM NO.8 COURT NO.9 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). 42165/2018 (Arising out of impugned final judgment and order dated 27-02-2018 in SA No. 57820/2013 passed by the Custom Excise Service Tax Appelate Tribunal) COMMISSIONER CENTRAL EXCISE DELHI II Petitioner(s) VERSUS M/S. RESEARCH IN MOTION INDIA PVT. LTD. Respondent(s) ( IA No.13848/2019-CONDONATION OF DELAY IN FILING and IA No.13851/2019-EX-PARTE STAY and IA No.13850/2019-CONDONATION OF DELAY IN REFILING ) Date : 01-02-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE AJAY RASTOGI For Petitioner(s) Mr. Vikramjit Banerjee, ASG Dr. Abhishek Atrey, Adv. Mr. Shekhar Vyas, Adv. Mr. B. Krishna Prasad, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned. Appeal admitted. Tag with C.A. No.5307 of 2015. (NEELAM GULATI) (VIDYA NEGI) COURT MASTER (SH) COURT MASTER (NSH)

ITEM NO.9 COURT NO.3 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). 37610/2018 (Arising out of impugned final judgment and order dated 24-11-2014 in AN No. 711/2007 24-11-2014 in AN No. 722/2007 passed by the Custom Excise Service Tax Appelate Tribunal) CCE NOIDA Appellant(s) VERSUS M/S JUBILANT ENPRO PVT. LTD. Respondent(s) (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) Date : 19-11-2018 This appeal was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE S. ABDUL NAZEER For Petitioner(s) Mr. K. Radhakrishna, Sr. Adv. Ms. Sunita Rani Singh, Adv. Ms. B. Sunita Rao, Adv. Mr. B. Krishna Prasad, AOR For Respondent(s) Mr. V. Lakshmikumaran, Adv. Mr. L.Badri Narayanan, Adv. Mr. Aditya Bhattacharya, Adv. Mr. Manish Rastogi, Adv. Ms. Apeksha Mehta, Adv. Mr. Victor Das, Adv. Mr. Shrey Ashat, Adv. Mr. Punit Dutt Tyagi, AOR UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice. To be heard along with S.L.P.(C) No. 29712/2014. (SUSHIL KUMAR RAKHEJA) (RAJINDER KAUR) AR-CUM-PS BRANCH OFFICER

ITEM NO.30 REGISTRAR COURT. 1 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 K BABU Civil Appeal No(s). 6556/2015 COMMISSIONER OF SERVICE TAX-II Appellant(s) VERSUS M/S GAP INTERNATIONAL SOURCING (INDIA) PVT. LTD. Respondent(s) (ONLY C.A. NOS. 1749-1750 and 8342/2018 ARE TO BE LISTED BEFORE LD. REGISTRAR COURT.) WITH C.A. No. 1749-1750/2018 (XVII) C.A. No. 8342/2018 (XVII) Date : 13-11-2018 This appeal was called on for hearing today. For Appellant(s) Ms. Laila I.S. Adv. Mr. B. Krishna Prasad, AOR For Respondent(s) Mr. R. Satish Kumar, Adv. Ms. Deepika Nandakumar, Adv. Mr. Naresh Kumar, AOR Mr. Vikas Upadhyay, AOR UPON hearing the counsel the Court made the following O R D E R C.A. No. 1749-1750/2018 Last opportunity is granted to the Ld. Counsel for the appellant for taking fresh steps for service of the sole respondent within two weeks. Notice thereafter be issued. The Ld. Counsel for the appellant to file affidavit of valuation as well as Ad-valorem court fee within four weeks, as last opportunity.

Item No.30 -2- C.A. No. 8342/2018 Four weeks' time is granted to the sole respondent for filing counter affidavit. The Ld. Counsel for the appellant to file affidavit of valuation as well as Ad-valorem court fee within four weeks. List again on 16.1.2019. K BABU Registrar

ITEM NO.10 COURT NO.1 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). 30301/2018 COMMISSIONER OF CENTRAL EXCISE (ADJ.), NEW DELHI ETC. ETC. Appellant(s) VERSUS AGILENT TECHNOLOGIES INDIA PVT. LTD. Respondent(s) (FOR ADMISSION and IA No.131425/2018-STAY APPLICATION and IA No.131424/2018-CONDONATION OF DELAY IN FILING APPEAL ) Date : 26-10-2018 This appeal was called on for hearing today. CORAM : HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE SANJAY KISHAN KAUL HON'BLE MR. JUSTICE K.M. JOSEPH For Appellant(s) Mr. Vikramjit Banerjee, ASG Mr. K. Radhakrishnan, Sr. Adv. Ms. Sunita Rani Singh, Adv. Ms. Nisha Bagchi, Adv. Mr. Rupesh Kumar, Adv. Mr. B. Krishna Prasad, AOR For Respondent(s) Mr. V. Lakshmikumaran, Adv. Mr. Aditya Bhattacharya, Adv. Mr. Victor Das, Adv. Ms. Apeksha Mehta, Adv. Mr. Manish Rastogi, Adv. Mr. Shrey Ashat, Adv. Mr. Punit Dutt Tyagi, AOR UPON hearing the counsel the Court made the following O R D E R Delay condoned. Appeals are admitted. Tag with Civil Appeal No.6556 of 2015. (NEETU KHAJURIA) COURT MASTER (ASHA SONI) ASSISTANT REGISTRAR

ITEM NO.14 COURT NO.4 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). 27390/2018 (Arising out of impugned final judgment and order dated 13-12-2017 in APP No. 60413/2013 passed by the Customs, Excise And Service Tax Appellate Tribunal) COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX Petitioner(s) VERSUS CANON INDIA PVT. LTD. Respondent(s) ( IA No.122690/2018-CONDONATION OF DELAY IN FILING and IA No.122691/2018-EX-PARTE STAY ) Date : 05-10-2018 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ASHOK BHUSHAN For Petitioner(s) Mr. A.N.S. Nadkarni, ASG Ms. Sherin Khajuria, Adv. Mr. Ashok K. Srivastava, Adv. Mr. B. Krishna Prasad, AOR For Respondent(s) Mr. Arvind P. Dattar, Adv. Mr. Sujit Ghosh, Adv. Mr. Mannat Waraich, Adv. Mr. Vikas Upadhyay, Adv. Mr. Divyam Agarwal, AOR UPON hearing the counsel the Court made the following O R D E R Delay condoned. Admitted. To be heard along with C.A. No. 6556/2015. (ASHWANI THAKUR) (RAJINDER KAUR) COURT MASTER (SH) COURT MASTER

ITEM NO.13 COURT NO.7 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 No(s). 8766/2016 COMMISSIONER OF SERVICE TAX, DELHI Appellant(s) VERSUS M/S. GECAS SERVICES INDIA PVT. LTD. Respondent(s) (Office report for direction) Date : 27-09-2018 This appeal was called on for hearing today. CORAM : HON'BLE MR. JUSTICE N.V. RAMANA [IN CHAMBER] For Appellant(s) Ms. Sadhana Sadhu, Adv. For Mr. B. Krishna Prasad, AOR For Respondent(s) Mr. Rijoy Bhaumik, Adv. Mr. Kunal Dutt, Adv. Ms. B. Vijayalakshmi Menon, AOR UPON hearing the counsel the Court made the following O R D E R Perused the office report for direction. Finally, two weeks' time is granted to the learned counsel for the respondent to file counter affidavit, otherwise the right of filing the counter affidavit shall stand forfeited. (SUKHBIR PAUL KAUR) (RAJ RANI NEGI) AR CUM PS ASSISTANT REGISTRAR

ITEM NO.18 COURT NO.9 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). 29256/2018 (Arising out of impugned final judgment and order dated 24-01-2018 in AN No. 51991/2014 passed by the Custom Excise Service Tax Appellate Tribunal) COMMISSIONER OF SERVICE TAX DELHI Petitioner(s) VERSUS SGC SERVICES PVT. LTD. Respondent(s) (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 ) Date : 17-09-2018 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MR. JUSTICE ASHOK BHUSHAN For Petitioner(s) Mr. P.S. Narasimha, ASG Mr. K. Radhakrishnan, Sr. Adv. Mr. Rupesh Kumar, Adv. Ms. Shirin Khajuria, Adv. Mr. B. Krishna Prasad, AOR For Respondent(s) Mr. V. Lakshmikumaran, Adv. Mr. Aditya Bhattacharya, Adv. Mr. Victor Das, Adv. Ms. Apeksha Mehta, Adv. Mr. Manish Rastogi, Adv. Mr. Shrey Ashat, Adv. Mr. Punit Dutt Tyagi, AOR UPON hearing the counsel the Court made the following O R D E R Delay condoned. Appeal admitted. List along with C.A. No.5307/2015 and other connected matters, if any. (ASHWANI THAKUR) (RAJINDER KAUR) COURT MASTER (SH) COURT MASTER

ITEM NO.5 COURT NO.11 SECTION XIV S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) ….…./2018 Diary No(s).18328/2018 (Arising out of impugned final judgment and order dated 12-09-2017 in WPC No. 11569/2016, 11572/2016, 11575/2016, 11577/2016 passed by the High Court Of Delhi At New Delhi) ASSISTANT COMMISSIONER OF SERVICE TAX DELHI III Petitioner(s) VERSUS VERIZON COMMUNICATION INDIA PVT. LTD. Respondent(s) (With appln for c/delay in filing and refiling SLP, exemption from filing c/c of the impugned judgment) Date : 14-09-2018 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MR. JUSTICE ASHOK BHUSHAN For Petitioner(s) Mr. P.S.Narsimha,ASG Mr. K.Radhakrishnan,Sr.Adv. Ms. Sunita Rani singh,Adv. Ms. Nisha Bagchi,Adv. Mr. B. Krishna Prasad, AOR For Respondent(s) Mr. N.Venkatraman,Sr.Adv. Mr. R.Satish Kumar,Adv. Mr. M.Soundarasarankumar,Adv. Mr. Prateek Gupta,Ad. Ms. Deepika Nandakumar,Adv. Mr. Dheeraj Srivastava,Adv. Mr. Naresh Kumar, AOR UPON hearing the counsel the Court made the following O R D E R Delay of 150 days in filing and refiling SLP is condoned. Issue notice. List the matter along with SLP(C) No.29712 of 2014. (B.PARVATHI) (RAJINDER KAUR) COURT MASTER BRANCH OFFICER

ITEM NO.11 COURT NO.11 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 ….…./2018 Diary No(s).28112/2018 (Arising out of impugned final judgment and order dated 31-05-2017 in AN No. 58244/2013 passed by the Custom Excise Service Tax Appelate Tribunal) THE COMMISSIONER OF SERVICE TAX Petitioner(s) VERSUS M/S J. MITRA AND COMPANY PVT. LTD. Respondent(s) (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) Date : 14-09-2018 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MR. JUSTICE ASHOK BHUSHAN For Petitioner(s) Mr. P.S.Narsimha,ASG Mr. K.Radhakrishnan,Sr.Adv. Mr. Rupesh Kumar,Adv. Mr. Pranoy Ranjan,Adv. Mr. B.Krishna Prasad, AOR For Respondent(s) Mr. V.Lakshmikumaran,Adv. Mr. Aditya Bhattacharya,Adv. Mr. Victor Das,Adv. Ms. Apeksha Mehta,Adv. Mr. Manish Rastogi,Adv. Mr. Shrey Ashat,Adv. Mr. Punit Dutt Tyagi, AOR UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice. Tag with C.A.No.6556/2015. (B.PARVATHI) (RAJINDER KAUR) COURT MASTER BRANCH OFFICER

ITEM NO.9 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.26469/2018 (Arising out of impugned final judgment and order dated 08-01-2015 in APP No.141/2009 and 08-01-2015 in APP No. 53664/2014 passed by the Custom Excise Service Tax Appelate Tribunal) COMMISSIONER OF CENTRAL EXCISE NOIDA Appellant(s) VERSUS M/S SAMSUNG INDIA ELECTRONICS PVT. LTD. Respondent(s) ( 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 ) Date : 31-08-2018 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE RANJAN GOGOI HON'BLE MR. JUSTICE NAVIN SINHA HON'BLE MR. JUSTICE K.M. JOSEPH For Petitioner(s) Mr. P.S Narsimha, ASG Mr. K. Radhakrishnan, Sr. Adv. Mr. Tara Chandra Sharma, Adv. Mr. Rohit Rao, Adv. Ms. Harshita Bhatnagar, Adv. Mr. B. Krishna Prasad, AOR For Respondent(s) Mr. Tarun Gulati, Adv. Mr. Nikhil Gupta, Adv. Mr. Sparsh Bhargava, Adv. Mr. Neil Hildreth, Adv. Mr. Vipin Upadhyay, Adv. Mr. Kishore Kunal, AOR UPON hearing the counsel the Court made the following O R D E R Heard the learned counsel for the appellant and perused the relevant material. Delay condoned. Application for exemption from filing certified copy of the impugned judgment is allowed. Admit. Tag with Civil Appeal No.5307/2015. (POOJA ARORA) (SAROJ KUMARI GAUR) COURT MASTER BRANCH OFFICER

ITEM NO.15 REGISTRAR COURT. 1 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 MR. KAPIL MEHTA Civil Appeal No(s). 6556/2015 COMMISSIONER OF SERVICE TAX-II Appellant(s) VERSUS M/S GAP INTERNATIONAL SOURCING (INDIA) PVT. LTD. Respondent(s) WITH C.A. No. 1749-1750/2018 (XVII) Date : 28-08-2018 This appeal was called on for hearing today. For Appellant(s) Ms Laila I.S., Adv. Mr. B. Krishna Prasad, AOR For Respondent(s) Mr M Soundarasarankumar, Adv. Ms Deepika Nandakumar, Adv. Mr. Naresh Kumar, AOR UPON hearing the counsel the Court made the following O R D E R C.A. No. 6556/2015 Ready matter C.A. No. 1749-1750/2018 Ld. Counsel for the appellant to take fresh steps to effect service on the sole respondent within two weeks time. Notice thereafter be issued. Ld. Counsel for the appellant is granted four weeks time for filing ad valorem court fee. List again on 24.10.2018. KAPIL MEHTA Registrar 28.08.2018 hj

ITEM NO.24 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). 23114/2018 COMMISSIONER OF CENTRAL EXCISE, DELHI III Appellant(s) VERSUS MICROSOFT CORPORATION INDIA PVT. LTD. Respondent(s) (FOR ADMISSION and IA No.102566/2018-STAY APPLICATION and IA No.102565/2018-CONDONATION OF DELAY IN FILING APPEAL ) Date : 03-08-2018 This appeal was called on for hearing today. CORAM : HON'BLE MR. JUSTICE RANJAN GOGOI HON'BLE MRS. JUSTICE R. BANUMATHI HON'BLE MR. JUSTICE NAVIN SINHA For Appellant(s) Mr. A.N.S. Nadkarni, ASG Mr. Rupesh Kumar, Adv. Mr. Rohit Bhatt, Adv. Mr. B. Krishna Prasad, AOR For Respondent(s) Mr. Tarun Gulati, Adv. Mr. Sparsh Bhargava, Adv. Mr. Anupam Mishra, Adv. Mr. Kishore Kunal, AOR Mr. Neil Hildreth, Adv. UPON hearing the counsel the Court made the following O R D E R Heard the learned counsel for the appellant and perused the relevant material. Delay condoned. Issue notice. Tag with Special Leave Petition (C) No.29712 of 2014. (NEETU KHAJURIA) COURT MASTER (ASHA SONI) BRANCH OFFICER

ITEM NO.24 COURT NO.5 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). 16923/2018 (Arising out of impugned final judgment and order dated 03-03-2017 in FO No. 52256/2017 passed by the Custom Excise Service Tax Appelate Tribunal) COMMISSIONER OF SERVICE TAX Petitioner(s) VERSUS M/S INTERNATIONAL SOS SERVICES INDIA PVT. LTD. DIRECTOR Respondent(s) (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 ) Date : 04-07-2018 This appeal was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ASHOK BHUSHAN For Petitioner(s) Mr. A.N.S. Nadkarni, ASG Mr. Rajiv Nanda, Adv. Mr. Shirin Khajuria, Adv. Mr. B. Krishna Prasad, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Issue notice in the application for condonation of delay as well as in the special leave petition. Tag with C.A. No. 5307/2015 and SLP(C) No. 29712/2014. (ASHWANI KUMAR) (RAJINDER KAUR) COURT MASTER (SH) COURT MASTER

ITEM NO.28 COURT NO.3 SECTION IX S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 8795/2018 (Arising out of impugned final judgment and order dated 31-07-2017 in CEA No. 14/2016 passed by the High Court Of Judicature At Bombay) COMMISSIONER OF SERVICE TAX, MUMBAI VI Petitioner(s) VERSUS M/S A.T.E. ENTERPRISES PVT. LTD. Respondent(s) (FOR ADMISSION and I.R. and IA No.50657/2018-CONDONATION OF DELAY IN FILING and IA No.50659/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Date : 16-04-2018 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE RANJAN GOGOI HON'BLE MRS. JUSTICE R. BANUMATHI For Petitioner(s) Mr. Vikramjit Banerjee, Adv. Mr. Abhay Kumar, Adv. Mr. Merusagar Samantray, Adv. Ms. Lhingneivah, Adv. Mr. Anshul Gupta, Adv. Mr. B. Krishna Prasad, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned. Application for exemption from filing certified copy of the impugned order is allowed. Leave granted. Tag with Civil appeal No.6556 of 2015. (NEETU KHAJURIA) COURT MASTER (ASHA SONI) BRANCH OFFICER

ITEM NO.6 COURT NO.2 SECTION IX S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s).1492/2018 (Arising out of impugned final judgment and order dated 28-08-2017 in CEA No. 40/2016 passed by the High Court of Judicature at Bombay) COMMISSIONER OF SERVICE TAX VI Petitioner(s) VERSUS M/S RELIANCE MONEY EXPRESS LTD. Respondent(s) ( IA No.19095/2018-CONDONATION OF DELAY IN FILING) Date : 16-02-2018 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE J. CHELAMESWAR HON'BLE MR. JUSTICE SANJAY KISHAN KAUL For Petitioner(s) Mr. A.N.S. Nadkarni, ASG Ms. Shirin Khajuria, Adv. Ms. Nisha Bagchi, Adv. Ms. Sanskriti Bhardwaj, Adv. Ms. AyushiGaur, Adv/ Mr. B. Krishna Prasad, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice. Tag along with SLP(C) No.29712 of 2014. (USHA RANI BHARDWAJ) (RAJINDER KAUR) AR CUM PS BRANCH OFFICER

CORRECTED IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO(S). 10019 OF 2017 COMMISSIONER OF SERVICE TAX-II, MUMBAI APPELLANT(S) VERSUS M/S HDFC BANK LIMITED RESPONDENT(S) O R D E R As requested by learned counsel for the appellant, last opportunity is granted to file affidavit of valuation and deficit court fee within 4 weeks, failing which the appeal shall stand dismissed for non-prosecution without further reference to the Court. ..........................J. [SANJAY KISHAN KAUL] NEW DELHI 12 th February, 2018

IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO(S). 10019 OF 2017 COMMISSIONER OF SERVICE TAX-II, MUMBAI APPELLANT(S) VERSUS M/S HDFC BANK LIMITED RESPONDENT(S) O R D E R As requested by learned counsel for the appellant, last opportunity is granted to file affidavit of valuation and deficit court fee, failing which the appeal shall stand dismissed for non-prosecution without further reference to the Court. ..........................J. [SANJAY KISHAN KAUL] NEW DELHI 12 th February, 2018

R E V I S E D ITEM NO.5 COURT NO.2 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). 5252-5254/2015 COMMISSIONER OF SERVICE TAX-II, MUMBAI Appellant(s) VERSUS WEIZMANN FOREX LTD. ETC. ETC. & ANR. Respondent(s) WITH C.A. No. 10019/2017 (III) Date : 12-02-2018 These appeals were called on for hearing today. CORAM : HON'BLE MR. JUSTICE SANJAY KISHAN KAUL [IN CHAMBERS] For Appellant(s) Mr. T.A. Khan, Adv. Mr. B. Krishna Prasad, AOR For Respondent(s) Mr. M. P. Devanath, AOR Mr. Vishal Kumar, Adv. Ms. Kavita Jha, AOR UPON hearing the counsel the Court made the following O R D E R C.A. No. 10019/2017: As requested by learned counsel for the appellant, last opportunity is granted to file affidavit of valuation and deficit court fee within 4 weeks, failing which the appeal shall stand dismissed for non-prosecution without further reference to the Court. (SWETA DHYANI) (SUMAN JAIN) SENIOR PERSONAL ASSISTANT BRANCH OFFICER (corrected signed order is placed on the file)

ITEM NO.5 COURT NO.2 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). 5252-5254/2015 COMMISSIONER OF SERVICE TAX-II, MUMBAI Appellant(s) VERSUS WEIZMANN FOREX LTD. ETC. ETC. & ANR. Respondent(s) WITH C.A. No. 10019/2017 (III) Date : 12-02-2018 These appeals were called on for hearing today. CORAM : HON'BLE MR. JUSTICE SANJAY KISHAN KAUL [IN CHAMBERS] For Appellant(s) Mr. T.A. Khan, Adv. Mr. B. Krishna Prasad, AOR For Respondent(s) Mr. M. P. Devanath, AOR Mr. Vishal Kumar, Adv. Ms. Kavita Jha, AOR UPON hearing the counsel the Court made the following O R D E R C.A. No. 10019/2017: As requested by learned counsel for the appellant, last opportunity is granted to file affidavit of valuation and deficit court fee, failing which the appeal shall stand dismissed for non- prosecution without further reference to the Court. (SWETA DHYANI) (SUMAN JAIN) SENIOR PERSONAL ASSISTANT BRANCH OFFICER (Signed order is placed on the file)

ITEM NO.63 REGISTRAR COURT. 1 SECTION XIV 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 MR. KAPIL MEHTA Civil Appeal No(s). 8766/2016 COMMISSIONER OF SERVICE TAX, DELHI Appellant(s) VERSUS M/S. GECAS SERVICES INDIA PVT. LTD. Respondent(s) Date : 12-12-2017 This appeal was called on for hearing today. For Appellant(s) Mr. Om Prakash, Adv. Mr. B. Krishna Prasad, AOR For Respondent(s) Mr. Rahul Sateeja, Adv. Ms. B. Vijayalakshmi Menon, AOR UPON hearing the counsel the Court made the following O R D E R Despite last opportunity, affidavit of valuation has not been filed by the appellant. Registry to process the matter for listing before the Hon'ble Judge in Chambers for further directions. Last and final opportunity is granted to the sole respondent for filing counter affidavit within four weeks. List again on 5.2.2018. KAPIL MEHTA Registrar 12.12.2017 rd

ITEM NO.11 REGISTRAR COURT. 1 SECTION III 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 MR. KAPIL MEHTA Civil Appeal No(s). 5252-5254/2015 COMMISSIONER OF SERVICE TAX-I, MUMBAI Appellant(s) VERSUS WEIZMANN FOREX LTD. ETC. ETC. & ANR. Respondent(s) (ONLY CONNECTED MATTERS I.E. C.A. NOS. 10885/2016 AND 10019/2017 TO BE LISTED) WITH C.A. No. 10885/2016 (XIV) C.A. No. 10019/2017 (III) (FOR ADMISSION and IA No.52138/2017-STAY APPLICATION and IA No.52137/2017-CONDONATION OF DELAY IN FILING APPEAL) Date : 06-12-2017 These appeals were called on for hearing today. For Appellant(s) Mr. A.K. Raina,Adv. Mr. B. Krishna Prasad, AOR For Respondent(s) Mr. M.P. Devanath, AOR Ms. Devika Jain,Adv. Ms. Kavita Jha, AOR UPON hearing the counsel the Court made the following O R D E R C.A. No. 10885/2016 Ld. Counsel for the appellant has paid the deficit court fee. Registry to process the matter for listing before the Hon'ble Court, as per rules. C.A. No. 10019/2017 Sole respondent is duly represented. Despite last and final opportunity having been granted, ….2

Item No. 11 - 2 - appellant has not filed the affidavit of valuation and deficit court fee. Registry to process the matter for listing before the Hon'ble Chamber Judge for further directions. KAPIL MEHTA Registrar 06.12.2017 vkt

ITEM NO.61 REGISTRAR COURT. 1 SECTION XIV 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 MR. RAMKUMAR CHOUBEY Civil Appeal No(s). 8766/2016 COMMISSIONER OF SERVICE TAX, DELHI Appellant(s) VERSUS M/S. GECAS SERVICES INDIA PVT. LTD. Respondent(s) Date : 07-11-2017 This appeal was called on for hearing today. For Appellant(s) Mr. B. Krishna Prasad, AOR For Respondent(s) Ms. Akanksha Banerjee, Adv. Ms. B. Vijayalakshmi Menon, AOR UPON hearing the counsel the Court made the following O R D E R The Ld. Counsel for the appellant to file affidavit of valuation within four weeks, as last opportunity. Four weeks' time is granted to the sole respondent for filing counter affidavit. List again on 12.12.2017. RAMKUMAR CHOUBEY Registrar

ITEM NO.6 REGISTRAR COURT. 1 SECTION III 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 MR. RAMKUMAR CHOUBEY Civil Appeal No(s). 5252-5254/2015 COMMISSIONER OF SERVICE TAX-I, MUMBAI Appellant(s) VERSUS WEIZMANN FOREX LTD. ETC. ETC. & ANR. Respondent(s) WITH C.A. No. 10885/2016 (XIV) C.A. No. 10019/2017 (III) (FOR ADMISSION and IA No.52138/2017-STAY APPLICATION and IA No.52137/2017-CONDONATION OF DELAY IN FILING APPEAL) Date : 01-11-2017 These appeals were called on for hearing today. For Appellant(s) Mr. A.K. Raina,Adv. Mr. B. Krishna Prasad, AOR For Respondent(s) Mr. M.P. Devanath, AOR UPON hearing the counsel the Court made the following O R D E R C.A. Nos. 5252-5254/2015 are the complete category matters. C.A. No. 10885/2016 Sole respondent has been served, but no one has entered appearance. Ld. Counsel for the appellant has filed the affidavit of valuation, but deficit court fee has not been deposited. The same be deposited within four weeks. C.A. No. 10019/2017 Await Certificate of Service in respect of sole respondent from the High Court. Reminder be issued. ….2

: 2 : Item No. 6 Last and final opportunity is granted to the appellant to file the affidavit of valuation and deficit court fee within four weeks. List again on 6 th of December, 2017. RAMKUMAR CHOUBEY Registrar

ITEM NO.97 REGISTRAR COURT. 1 SECTION XIV 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 MR. RAJESH KUMAR GOEL Civil Appeal No(s). 8766/2016 COMMISSIONER OF SERVICE TAX, DELHI Appellant(s) VERSUS M/S. GECAS SERVICES INDIA PVT. LTD. Respondent(s) Date : 05-10-2017 This appeal was called on for hearing today. For Appellant(s) Mr. Sajid Imam Naqvi, Adv. Mr. B. Krishna Prasad, AOR For Respondent(s) Mr. Rahul Satija, Adv. Mr. B. Vijayalakshmi Menon, AOR UPON hearing the counsel the Court made the following O R D E R Sole respondent is duly represented. Statement of case has not been filed by any of the parties. Stipulated time has already expired. The Ld. Counsel for the appellant to serve complete set of pleadings to the Ld. Counsel for the sole respondent within two weeks. The Ld. Counsel for the appellant to file affidavit of valuation within four weeks. List again on 7.11.2017. RAJESH KUMAR GOEL Registrar

ITEM NO.37 REGISTRAR COURT. 1 SECTION III 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 MR. RAJESH KUMAR GOEL Civil Appeal No(s). 5252-5254/2015 COMMISSIONER OF SERVICE TAX-I, MUMBAI Appellant(s) VERSUS WEIZMANN FOREX LTD. ETC. ETC. & ANR. Respondent(s) WITH C.A. No. 10885/2016 (XIV) C.A. No. 10019/2017 (III) (FOR ADMISSION and IA No.52138/2017-STAY APPLICATION and IA No.52137/2017-CONDONATION OF DELAY IN FILING APPEAL) Date : 13-09-2017 These appeals were called on for hearing today. For Appellant(s) Mr. A.K. Raina, Adv. Mr. B. Krishna Prasad, AOR For Respondent(s) Mr. M. P. Devanath, AOR UPON hearing the counsel the Court made the following O R D E R C.A. No. 10885/2016 Await certificate of service from the Appellate Tribunal Reminder be issued. The Ld. Counsel for the appellant to file affidavit of valuation within four weeks. C.A. NO.5252-5254/2015 Affidavit of valuation has been filed. Deficit court fee has also been paid by the Ld. Counsel for the appellant.

Item No.37 -2- C.A. No. 10019/2017 Await certificate of service of the sole respondent from the High Court. Reminder be issued. The Ld. Counsel for the appellant to file affidavit of valuation within four weeks. List again on 25.10.2017. RAJESH KUMAR GOEL Registrar

ITEM NO.36 REGISTRAR COURT. 1 SECTION III 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 MR. RAJESH KUMAR GOEL Civil Appeal No(s). 5252-5254/2015 COMMISSIONER OF SERVICE TAX-I, MUMBAI Appellant(s) VERSUS WEIZMANN FOREX LTD. ETC. ETC. & ANR. Respondent(s) WITH C.A. No. 10885/2016 (XIV) C.A. No. 10019/2017 (III) (FOR ADMISSION and IA No.52138/2017-STAY APPLICATION and IA No.52137/2017-CONDONATION OF DELAY IN FILING APPEAL) Date : 16-08-2017 These appeals were called on for hearing today. For Appellant(s) Mr. Ravindra Kr. Verma,Adv. Mr. B. Krishna Prasad, AOR For Respondent(s) Mr. M.P. Devanath, AOR UPON hearing the counsel the Court made the following O R D E R C.A. Nos. 5252-5254/2015 Last and final opportunity is granted to the appellant to file the affidavit of valuation within four weeks' time. C.A. No. 10885/2016 Service is complete on the respondent, but none has entered appearance. Appellant has not filed the Statement of Case and the stipulated time has expired. Appellant also has not filed the Affidavit of Valuation. C.A. No. 10019/2017 Two weeks' time is granted to the learned counsel for the appellant for filing spare copies for issue of notice. …......2

: 2 : Item No. 36 C.A. No. 10885/2016 Await service report from the Appellate Tribunal. Reminder be sent. List again on 13 th of September, 2017. RAJESH KUMAR GOEL Registrar

ITEM NO.39 COURT NO.5 SECTION 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). /2017 Diary No(s). 18634/2017 COMMISSIONER OF SERVICE TAX MUMBAI Petitioner(s) VERSUS M/S WALL STREET FINANCE LIMITED Respondent(s) (WITH PRAYER FOR INTERIM RELIEF AND APPLN.(S) FOR STAY AND CONDONATION OF DELAY IN FILING APPEAL) Date : 08-08-2017 This appeal was called on for hearing today. CORAM : HON'BLE MR. JUSTICE MADAN B. LOKUR HON'BLE MR. JUSTICE DEEPAK GUPTA For Petitioner(s) Mr. Arijit Prasad, Adv. Mr. S.A. Haseeb, Adv. Mr. B. Krishna Prasad, AOR For Respondent(s) Mr. Aditya Bhattacharya, Adv. Mr. Victor Das, Adv. Ms. Apeksha Mehta, Adv. Mr. Puneet Dutt Tyagi, Adv. UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice. Tag with SLP(C) No.29712/2014. (SANJAY KUMAR-I) (SHARDA KAPOOR) AR-CUM-PS ASSISTANT REGISTRAR

ITEM NO.29 COURT NO.3 SECTION IX S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Diary No(s). 16830/2017 (Arising out of impugned final judgment and order dated 26-10-2016 in AN No. 299/2012 passed by the Custom Excise Service Tax Appellate Tribunal, West Zonal Bench At Mumbai) COMMISSIONER OF CENTRAL EXCISE THANE II Petitioner(s) VERSUS M/S HDFC BANK LIMITED Respondent(s) (With appln(s) for c/delay in filing appeal, stay) Date : 21-07-2017 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE J. CHELAMESWAR HON'BLE MR. JUSTICE S. ABDUL NAZEER For Petitioner(s) Mr. Ranjit Kumar, SG Mr. Ritin Rai, Adv. Mr. P.K. Mullick, Adv. Mr. Jayant Malik, Adv. Mr. B. Krishna Prasad, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice. Tag with Civil Appeal No. 5252-54/2015. (DEEPAK MANSUKHANI) (RAJINDER KAUR) AR CUM PS COURT MASTER

ITEM NO.22 COURT NO.3 SECTION IIIB S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Diary No(s). 14641/2017 COMMISSIONER OF SERVICE TAX, NEW DELHI Appellant(s) VERSUS M/S MARUBENI INDIA PVT. LTD. Respondent(s) (With application for c/delay in filing appeal, exemption from filing C/C of the impugned judgment and stay) Date : 14-07-2017 This appeal was called on for hearing today. CORAM : HON'BLE MR. JUSTICE J. CHELAMESWAR HON'BLE MR. JUSTICE S. ABDUL NAZEER For Appellant(s) Mr. Ranjit Kumar, SG Ms. Nisha Bagchi, Adv. Mr. H.Raghavendra Rao, Adv. Mr. B. Krishna Prasad, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned. Admit. Tag with C.A. No. 5307/2015. (DEEPAK MANSUKHANI) (RAJINDER KAUR) AR-cum-PS Court Master

ITEM NO.44 REGISTRAR COURT. 1 SECTION III 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 Mr. RAJESH KUMAR GOEL Civil Appeal No(s). 5252-5254/2015 COMMISSIONER OF SERVICE TAX-I, MUMBAI Appellant(s) VERSUS WEIZMANN FOREX LTD. ETC. ETC. & ANR. Respondent(s) WITH C.A. No. 10885/2016 (XIV) Date : 12-07-2017 These appeals were called on for hearing today. For Appellant(s) Mr. Ravindera Kr. Verma,Adv. B. Krishna Prasad, AOR For Respondent(s) M. P. Devanath, AOR UPON hearing the counsel the Court made the following O R D E R Learned counsel for the appellant has paid the ad valorem court fee, but has not filed the affidavit of valuation. C.A. No. 10885/2016 Await service report from the Appellate Tribunal. Reminder be sent. List again on 10 th of August, 2017. Mr. RAJESH KUMAR GOEL Registrar

ITEM NO.20 REGISTRAR COURT. 1 SECTION IIIB 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 MR. RAJESH KUMAR GOEL Civil Appeal No(s). 6556/2015 COMMISSIONER OF SERVICE TAX-II Appellant(s) VERSUS M/S GAP INTERNATIONAL SOURCING (INDIA) PVT. LTD. Respondent(s) (with office report) Date : 01/05/2017 This appeal was called on for hearing today. For Appellant(s) Ms. Laila Sunil,Adv. Mr. B. Krishna Prasad,Adv. For Respondent(s) Mr. P. Srinivasan,Adv. Mr. Naresh Kumar,Adv. UPON hearing the counsel the Court made the following O R D E R Sole respondent is duly represented and has already filed the counter affidavit. Appellant has already filed the affidavit of valuation and ad valorem court fee. Parties have not filed Statement of Case. Stipulated time is yet to expire. Registry to process the matter for listing before the Hon'ble Court after expiry of the stipulated time. (RAJESH KUMAR GOEL) Registrar

Listing date : 01.05.2017 Court No .  : R1 Item No.    : 20 SECTION­IIIB IN THE SUPREME COURT OF INDIA  CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 6556 OF 2015 Commissioner of Service Tax­II ...Appellant(s) ­Versus­ M/s GAP International Sourcing (India) Pvt. Ltd. Etc.                 ...Respondent(s) OFFICE REPORT The matter above­mentioned was listed before the Hon'ble Court on 23 rd February, 2017, when the Court was pleased to pass the following orders:­ “ Exemption from filing certified copy of the impugned judgment is granted. Appeal is admitted. Service on the respondents who have not been served may be effected in the meantime .” It is submitted that  Notice of Lodgement of Petition of Appeal  was issued on 11.03.2017 to sole respondent through Mr. Naresh Kumar, Advocate who has already filed Vakalatnama/Appearance on behalf of sole respondent and also filed Counter Affidavit. Advocate for the appellant has on 06.04.2017 filed Affidavit of Valuation stating therein that valuation of matter is Rs. 5,66,98,112/­ and Ad­Valorem Court fee is Rs. 5,90,000/­ which he has already paid. Both the parties have not filed Statement of Case  so far. Time for filing the same has not yet expired. Service is complete. The matter along with applications above­mentioned is listed before the Hon'ble Court with this Office Report.   Dated this the  27 th  day of April, 2017.  ASSISTANT REGISTRAR Copy to: 1. Mr. B. Krishna Prasad, Advocate Central Agency Section, Supreme Court of India,  New Delhi. 2. Mr. Naresh Kumar, Advocate Chamber No. 205, C. K. Daphtary Block, Supreme Court of India, New Delhi.  ASSISTANT REGISTRAR c9

ITEM NO.16 COURT NO.4 SECTION IIIB 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).5256/2017 COMMISSIONER OF CUSTOMS CENTRAL EXCISE AND SERVICE TAX, NOIDA Appellant(s) VERSUS M/S BARCO ELECTRONICS SYSTEMS PVT. LTD. Respondent(s) (With appln. (s) for condonation of delay in filing appeal and office report) Date : 01/05/2017 This appeal was called on for hearing today. CORAM : HON'BLE MR. JUSTICE RANJAN GOGOI HON'BLE MR. JUSTICE NAVIN SINHA For Appellant(s) Mr. Maninder Singh, ASG Ms. Shirin Khajuria, Adv. Mr. T.M. Singh, Adv. Mr. B. Krishna Prasad,Adv. For Respondent(s) Mr. Kaustubh Shukla,Adv. Mr. Prateek Jain, Adv. Mr. Puneet Bansal, Adv. UPON hearing the counsel the Court made the following O R D E R Heard the learned counsel for the appellant and perused the relevant material. Application for exemption from filing certified copy of the impugned order is allowed. Delay condoned. Appeal is admitted. Tag with Civil Appeal No.5307 of 2015. (Neetu Khajuria) Court Master (Asha Soni) Court Master

TITEM NO.16 COURT NO.4 SECTION IIIB S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGSCivil Appeal Diary No(s).5256/2017COMMISSIONER OF CUSTOMS CENTRAL EXCISE AND SERVICE TAX, NOIDA Appellant(s) VERSUSM/S BARCO ELECTRONICS SYSTEMS PVT. LTD. Respondent(s)(With appln. (s) for condonation of delay in filing appeal and office report)Date : 01/05/2017 This appeal was called on for hearing today.CORAM : HON'BLE MR. JUSTICE RANJAN GOGOI HON'BLE MR. JUSTICE NAVIN SINHAFor Appellant(s) Mr. Maninder Singh, ASGMs. Shirin Khajuria, Adv.Mr. T.M. Singh, Adv. Mr. B. Krishna Prasad,Adv. For Respondent(s) Mr. Kaustubh Shukla,Adv.Mr. Prateek Jain, Adv.Mr. Puneet Bansal, Adv. UPON hearing the counsel the Court made the following O R D E RHeard the learned counsel for the appellantand perused the relevant material. Application for exemption from filingcertified copy of the impugned order is allowed. Delay condoned.Appeal is admitted.Tag with Civil Appeal No.5307 of 2015.(Neetu Khajuria)Court Master (Asha Soni)Court Master

TITEM NO.16 COURT NO.4 SECTION IIIB S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGSCivil Appeal Diary No(s).5256/2017COMMISSIONER OF CUSTOMS CENTRAL EXCISE AND SERVICE TAX, NOIDA Appellant(s) VERSUSM/S BARCO ELECTRONICS SYSTEMS PVT. LTD. Respondent(s)(With appln. (s) for condonation of delay in filing appeal and office report)Date : 01/05/2017 This appeal was called on for hearing today.CORAM : HON'BLE MR. JUSTICE RANJAN GOGOI HON'BLE MR. JUSTICE NAVIN SINHAFor Appellant(s) Mr. Maninder Singh, ASGMs. Shirin Khajuria, Adv.Mr. T.M. Singh, Adv. Mr. B. Krishna Prasad,Adv. For Respondent(s) Mr. Kaustubh Shukla,Adv.Mr. Prateek Jain, Adv.Mr. Puneet Bansal, Adv. UPON hearing the counsel the Court made the following O R D E RHeard the learned counsel for the appellantand perused the relevant material. Application for exemption from filingcertified copy of the impugned order is allowed. Delay condoned.Appeal is admitted.Tag with Civil Appeal No.5307 of 2015.(Neetu Khajuria)Court Master (Asha Soni)Court Master

àITEM NO.20 REGISTRAR COURT. 1 SECTION IIIB 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 MR. RAJESH KUMAR GOELCivil Appeal No(s). 6556/2015COMMISSIONER OF SERVICE TAX-II Appellant(s) VERSUSM/S GAP INTERNATIONAL SOURCING (INDIA) PVT. LTD. Respondent(s)(with office report)Date : 01/05/2017 This appeal was called on for hearing today.For Appellant(s) Ms. Laila Sunil,Adv. Mr. B. Krishna Prasad,Adv. For Respondent(s) Mr. P. Srinivasan,Adv. Mr. Naresh Kumar,Adv. UPON hearing the counsel the Court made the following O R D E RSole respondent is duly represented and has already filed thecounter affidavit.Appellant has already filed the affidavit of valuation and advalorem court fee.Parties have not filed Statement of Case. Stipulated time isyet to expire.Registry to process the matter for listing before the Hon'bleCourt after expiry of the stipulated time. (RAJESH KUMAR GOEL) Registrar

ITEM NO.59 COURT NO.3 SECTION IIIB S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS I.A. 6/2017 in Civil Appeal No(s). 3692/2017 COMMISSIONER OF SERVICE TAX, DELHI-IV Appellant(s) VERSUS M/S NORTEL NETWORKS INDIA PVT. LTD. Respondent(s) (for modification of court's order and office report) Date : 24/04/2017 This application was called on for hearing today. CORAM : HON'BLE MR. JUSTICE J. CHELAMESWAR HON'BLE MR. JUSTICE S. ABDUL NAZEER For Appellant(s) Mr. A.N.S. Nadkarni,ASG Mr. K. Radhakrishnan,Sr.Adv. Mr. Ashok K. Srivastava,Adv. Ms. Rukmani Bobde,Adv. Mr. B. Krishna Prasad,Adv. For Respondent(s) Mr. Tarun Gulati,Adv. Mr. Kishore Kunal,Adv. Mr. Manish Rastogi,Adv. Mr. Pranav Bansal,Adv. Mr. Shashi Mathews,Adv. UPON hearing the counsel the Court made the following O R D E R List tomorrow the 25 th April, 2017. [O.P. SHARMA] [RAJINDER KAUR] AR-CUM-PS COURT MASTER

4ITEM NO.59 COURT NO.3 SECTION IIIB S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGSI.A. 6/2017 in Civil Appeal No(s). 3692/2017COMMISSIONER OF SERVICE TAX, DELHI-IV Appellant(s) VERSUSM/S NORTEL NETWORKS INDIA PVT. LTD. Respondent(s)(for modification of court's order and office report)Date : 24/04/2017 This application was called on for hearing today.CORAM : HON'BLE MR. JUSTICE J. CHELAMESWAR HON'BLE MR. JUSTICE S. ABDUL NAZEERFor Appellant(s) Mr. A.N.S. Nadkarni,ASGMr. K. Radhakrishnan,Sr.Adv.Mr. Ashok K. Srivastava,Adv.Ms. Rukmani Bobde,Adv. Mr. B. Krishna Prasad,Adv. For Respondent(s) Mr. Tarun Gulati,Adv.Mr. Kishore Kunal,Adv.Mr. Manish Rastogi,Adv.Mr. Pranav Bansal,Adv.Mr. Shashi Mathews,Adv. UPON hearing the counsel the Court made the following O R D E RList tomorrow the 25 th April, 2017.[O.P. SHARMA] [RAJINDER KAUR] AR-CUM-PS COURT MASTER

ITEM NO.8 COURT NO.3 SECTION IIIB S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS I.A. 6/2017 in Civil Appeal No(s). 3692/2017 COMMISSIONER OF SERVICE TAX, DELHI-IV Appellant(s) VERSUS M/S NORTEL NETWORKS INDIA PVT. LTD. Respondent(s) (for modification of court's order and office report) Date : 21/04/2017 This application was called on for hearing today. CORAM : HON'BLE MR. JUSTICE J. CHELAMESWAR HON'BLE MR. JUSTICE S. ABDUL NAZEER For Appellant(s) Mr. A.N.S. Nadkarni,ASG Mr. K.S. Radhakrishnan,Sr.Adv. Mr. A.K. Srivastava,Adv. Ms. Rukhmini Bobde,Adv. Mr. B. Krishna Prasad,Adv. For Respondent(s) Mr. Tarun Gulati,Adv. Mr. Kishore Kunal,Adv. Mr. Manish Rastogi,Adv. Mr. Pranav Bansal,Adv. Mr. Shashi Mathews,Adv. UPON hearing the counsel the Court made the following O R D E R List on Monday, the 24 th April, 2017. [O.P. SHARMA] [SUMAN JAIN] AR-CUM-PS COURT MASTER

ZITEM NO.8 COURT NO.3 SECTION IIIB S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGSI.A. 6/2017 in Civil Appeal No(s). 3692/2017COMMISSIONER OF SERVICE TAX, DELHI-IV Appellant(s) VERSUSM/S NORTEL NETWORKS INDIA PVT. LTD. Respondent(s)(for modification of court's order and office report)Date : 21/04/2017 This application was called on for hearing today.CORAM : HON'BLE MR. JUSTICE J. CHELAMESWAR HON'BLE MR. JUSTICE S. ABDUL NAZEERFor Appellant(s) Mr. A.N.S. Nadkarni,ASGMr. K.S. Radhakrishnan,Sr.Adv.Mr. A.K. Srivastava,Adv.Ms. Rukhmini Bobde,Adv. Mr. B. Krishna Prasad,Adv. For Respondent(s) Mr. Tarun Gulati,Adv. Mr. Kishore Kunal,Adv.Mr. Manish Rastogi,Adv.Mr. Pranav Bansal,Adv.Mr. Shashi Mathews,Adv. UPON hearing the counsel the Court made the following O R D E RList on Monday, the 24 th April, 2017.[O.P. SHARMA] [SUMAN JAIN] AR-CUM-PS COURT MASTER

ITEM NO.61 COURT NO.3 SECTION IIIB S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS I.A. 6/2017 in Civil Appeal No(s). 3692/2017 COMMISSIONER OF SERVICE TAX, DELHI-IV Appellant(s) VERSUS M/S NORTEL NETWORKS INDIA PVT. LTD. Respondent(s) (for modification of court's order and office report) Date : 13/04/2017 This application was called on for hearing today. CORAM : HON'BLE MR. JUSTICE J. CHELAMESWAR HON'BLE MR. JUSTICE S. ABDUL NAZEER For Appellant(s) Mr. B. Krishna Prasad,Adv. For Respondent(s) Mr. Kishore Kunal,Adv. UPON hearing the counsel the Court made the following O R D E R Not taken up. List on 21 st April, 2017. [O.P. SHARMA] [RAJINDER KAUR] AR-CUM-PS COURT MASTER

\206ITEM NO.61 COURT NO.3 SECTION IIIB S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGSI.A. 6/2017 in Civil Appeal No(s). 3692/2017COMMISSIONER OF SERVICE TAX, DELHI-IV Appellant(s) VERSUSM/S NORTEL NETWORKS INDIA PVT. LTD. Respondent(s)(for modification of court's order and office report)Date : 13/04/2017 This application was called on for hearing today.CORAM : HON'BLE MR. JUSTICE J. CHELAMESWAR HON'BLE MR. JUSTICE S. ABDUL NAZEERFor Appellant(s) Mr. B. Krishna Prasad,Adv. For Respondent(s) Mr. Kishore Kunal,Adv. UPON hearing the counsel the Court made the following O R D E RNot taken up.List on 21 st April, 2017.[O.P. SHARMA] [RAJINDER KAUR] AR-CUM-PS COURT MASTER

ITEM NO.11 COURT NO.3 SECTION IIIB S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS I.A. 6/2017 in Civil Appeal No(s). 3692/2017 COMMISSIONER OF SERVICE TAX, DELHI-IV Appellant(s) VERSUS M/S NORTEL NETWORKS INDIA PVT. LTD. Respondent(s) (for modification of court's order and office report) Date : 10/04/2017 This application was called on for hearing today. CORAM : HON'BLE MR. JUSTICE J. CHELAMESWAR HON'BLE MR. JUSTICE S. ABDUL NAZEER For Appellant(s) Mr. A.N.S. Nadkarni, ASG Mr. K. Radhakrishnan, Sr. Adv. Mr. A.K. Srivastava, Adv. Ms. Rukhmini Bobde, Adv. Mr. B. Krishna Prasad,Adv. For Respondent(s) Mr. Kishore Kunal,Adv. Mr. Manish Rastogi, Adv. UPON hearing the counsel the Court made the following O R D E R List the matter on Thursday, the 13 th April, 2017. (DEEPAK MANSUKHANI) (RAJINDER KAUR) AR-cum-PS Court Master

SECTION­IIIB IN THE SUPREME COURT OF INDIA  CIVIL APPELLATE JURISDICTION INTERLOCUTORY APPLICATION NO. 6 OF 2017 (Application for  modification of Courts Order dated : 03.03.2017 ) IN CIVIL APPEAL NO. 3692 OF 2017  Commissioner of Service Tax, Delhi­IV  ...Appellant(s) ­Versus­ M/s Nortel Networks India Pvt. Ltd.           ...Respondent(s) OFFICE REPORT The matter above­mentioned was listed before the  Hon'ble Court  on 03 rd   March, 2017 when the Court was pleased to pass the following Order:   “This appeal is filed with a huge delay of 428 days with an  explanation which is certainly less satisfying than required by law. We are of the opinion that the officers who are responsible for  processing the appeal ought to be blamed solely for the huge delay. However,  for that reason the claim of the State shall not be defeated as the claim is  huge (about Rupees Sixty Six Crores approximately) and it would be against  the larger public interest to reject the examination of the correctness of the  judgment under appeal. In the circumstances, we deem it appropriate to condone the delay  subject to the condition that the appellant pays costs quantified at  Rs.2,00,000/­ (Rupees Two Lakhs only) to the respondent within a period of  four weeks. We also deem it appropriate to direct the appellant to identify the  officers who are responsible for such inordinate delay and recover the amount  of costs from them. We leave it open to the appellant to initiate appropriate  disciplinary proceedings against the officers who are responsible, if the  appellant is of the opinion that the delay is deliberate. The action taken  pursuant to this order must be reported to this Court within a period of eight  weeks. Appeal admitted. Tag with Civil Appeal No. 6556/2015 etc. ” It is submitted that Mr. B. K. Prasad, Advocate for the appellant has on 21.03.2017 filed application on behalf of the appellant for modification of Court's order dated 03.03.2017 which is registered as  Interlocutory Application No.  6 of 2017 and the same are placed with appeal papber books. Service is complete, as sole respondent is represented by counsel.

The application above­mentioned was mentioned before the Hon'ble Court on 27.03.2017 when the court was pleased to pass the following order :­ “ List the matter on Thursday, the 30 th   March, 2017, as prayed for. ” The application above­mentioned is listed before the Hon'ble Court with this Office Report.   Dated this the  28 th  day of March, 2017.  ASSISTANT REGISTRAR Copy to: 1. Mr. B. Krishna Prasad, Advocate Central Agency Section, Supreme Court of India, New Delhi. 2. Mr. Kishore Kunal, Adbvocate Office No. 7, First Floor, Atma Ram Mansion, Scindia House, K. G. Marg, Connaught Place, New Delhil­110001.            ASSISTANT REGISTRAR dm

¦ITEM NO.11 COURT NO.3 SECTION IIIB S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGSI.A. 6/2017 in Civil Appeal No(s). 3692/2017COMMISSIONER OF SERVICE TAX, DELHI-IV Appellant(s) VERSUSM/S NORTEL NETWORKS INDIA PVT. LTD. Respondent(s)(for modification of court's order and office report)Date : 10/04/2017 This application was called on for hearing today.CORAM : HON'BLE MR. JUSTICE J. CHELAMESWAR HON'BLE MR. JUSTICE S. ABDUL NAZEERFor Appellant(s) Mr. A.N.S. Nadkarni, ASGMr. K. Radhakrishnan, Sr. Adv.Mr. A.K. Srivastava, Adv.Ms. Rukhmini Bobde, Adv. Mr. B. Krishna Prasad,Adv. For Respondent(s) Mr. Kishore Kunal,Adv. Mr. Manish Rastogi, Adv. UPON hearing the counsel the Court made the following O R D E RList the matter on Thursday, the 13 th April, 2017.(DEEPAK MANSUKHANI) (RAJINDER KAUR) AR-cum-PS Court Master

"ITEM NO.22 COURT NO.5 SECTION XVII S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGSCivil Appeal Diary No(s). 6092/2017(Arising out of impugned final judgment and order dated 24/08/2016in OA No. 318/2013 passed by the National Green Tribunal)STATE OF ANDHRA PRADESH Petitioner(s) VERSUSRAJENDRA SINGH BHANDARI AND ORS. Respondent(s)(With application for permission to file appeal and Office Report)Date : 07/04/2017 This appeal was called on for hearing today.CORAM : HON'BLE MR. JUSTICE MADAN B. LOKURHON'BLE MR. JUSTICE DEEPAK GUPTAFor Petitioner(s) Mr. Guntur Prabhakar, AORMs. Prerna Singh, Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E RPermission to file appeal granted.Delay condoned.Issue notice.Tag with C.A. No. 1359 of 2017.(Meenakshi Kohli) (Sharda Kapoor)Court Master (SH) Court Master (NS)

ITEM NO.801 COURT NO.3 SECTION IIIB S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS IA no. 6/2017 in Civil Appeal No(s). 3692/2017 COMMISSIONER OF SERVICE TAX, DELHI-IV Appellant(s) VERSUS M/S NORTEL NETWORKS INDIA PVT. LTD. Respondent(s) Date : 27/03/2017 This matter was mentioned today. CORAM : HON'BLE MR. JUSTICE J. CHELAMESWAR HON'BLE MR. JUSTICE ABHAY MANOHAR SAPRE HON'BLE MR. JUSTICE AMITAVA ROY For Appellant(s) Mr. Ashok K. Srivastava, Adv. Ms. Rukmini Bobde, Adv. Mr. B. Krishna Prasad,Adv. For Respondent(s) Mr. Tarun Gulati, Adv. Mr. Kishore Kunal,Adv. UPON being mentioned the Court made the following O R D E R List the matter on Thursday, the 30 th March, 2017, as prayed for. (DEEPAK MANSUKHANI) (RAJINDER KAUR) AR-cum-PS Court Master

LITEM NO.801 COURT NO.3 SECTION IIIB S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGSIA no. 6/2017 in Civil Appeal No(s). 3692/2017COMMISSIONER OF SERVICE TAX, DELHI-IV Appellant(s) VERSUSM/S NORTEL NETWORKS INDIA PVT. LTD. Respondent(s)Date : 27/03/2017 This matter was mentioned today.CORAM : HON'BLE MR. JUSTICE J. CHELAMESWAR HON'BLE MR. JUSTICE ABHAY MANOHAR SAPRE HON'BLE MR. JUSTICE AMITAVA ROYFor Appellant(s) Mr. Ashok K. Srivastava, Adv.Ms. Rukmini Bobde, Adv. Mr. B. Krishna Prasad,Adv. For Respondent(s) Mr. Tarun Gulati, Adv. Mr. Kishore Kunal,Adv. UPON being mentioned the Court made the following O R D E RList the matter on Thursday, the 30 th March, 2017, as prayed for.(DEEPAK MANSUKHANI) (RAJINDER KAUR) AR-cum-PS Court Master

1 ITEM NO.15 COURT NO.3 SECTION IIIB S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Civil Appeal D No(s). 34759/2016 COMMISSIONER OF SERVICE TAX, DELHI-IV Appellant(s) VERSUS M/S NORTEL NETWORKS INDIA PVT. LTD. Respondent(s) (with appln. (s) for c/delay in re-filing appeal and condonation of delay in filing appeal.) Date : 03/03/2017 This appeal was called on for hearing today. CORAM : HON'BLE MR. JUSTICE J. CHELAMESWAR HON'BLE MR. JUSTICE S. ABDUL NAZEER For Appellant(s) Mr. A.N.S Nadkarni,ASG Mr. Ashok K. Srivastava,Adv. Ms. Rukhmini S. Bobde,Adv. Mr. Jai Dehadrai Mr. Sehador Rebello,Adv. Mr. B. Krishna Prasad,Adv. For Respondent(s) Mr. Tarun Gulati,Adv. Mr. Manish Rastogi,Adv. Mr. Kishore Kunal,Adv. Mr. Pranav Bansal,Adv. UPON hearing the counsel the Court made the following O R D E R This appeal is filed with a huge delay of 428 days with an explanation which is certainly less satisfying than required by law. We are of the opinion that the officers who are responsible for processing the appeal ought to be blamed solely for the huge delay. However, for that reason the claim of the State shall not be defeated as the claim is huge(about Rupees Sixty Six Crores approximately) and it would be against the larger public interest

2 to reject the examination of the correctness of the judgment under appeal. In the circumstances, we deem it appropriate to condone the delay subject to the condition that the appellant pays costs quantified at Rs.2,00,000/- (Rupees Two Lakhs only) to the respondent within a period of four weeks. We also deem it appropriate to direct the appellant to identify the officers who are responsible for such inordinate delay and recover the amount of costs from them. We leave it open to the appellant to initiate appropriate disciplinary proceedings against the officers who are responsible, if the appellant is of the opinion that the delay is deliberate. The action taken pursuant to this order must be reported to this Court within a period of eight weeks. Appeal admitted. Tag with Civil Appeal No.6556/2015 etc. [O.P. SHARMA] [RAJINDER KAUR] AR-CUM-PS COURT MASTER

V1ITEM NO.15 COURT NO.3 SECTION IIIB S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGSCivil Appeal D No(s). 34759/2016COMMISSIONER OF SERVICE TAX, DELHI-IV Appellant(s) VERSUSM/S NORTEL NETWORKS INDIA PVT. LTD. Respondent(s)(with appln. (s) for c/delay in re-filing appeal and condonation ofdelay in filing appeal.)Date : 03/03/2017 This appeal was called on for hearing today.CORAM : HON'BLE MR. JUSTICE J. CHELAMESWAR HON'BLE MR. JUSTICE S. ABDUL NAZEERFor Appellant(s) Mr. A.N.S Nadkarni,ASGMr. Ashok K. Srivastava,Adv.Ms. Rukhmini S. Bobde,Adv.Mr. Jai DehadraiMr. Sehador Rebello,Adv. Mr. B. Krishna Prasad,Adv. For Respondent(s) Mr. Tarun Gulati,Adv.Mr. Manish Rastogi,Adv.Mr. Kishore Kunal,Adv.Mr. Pranav Bansal,Adv. UPON hearing the counsel the Court made the following O R D E RThis appeal is filed with a huge delay of 428 days with anexplanation which is certainly less satisfying than required bylaw. We are of the opinion that the officers who are responsiblefor processing the appeal ought to be blamed solely for the hugedelay. However, for that reason the claim of the State shall notbe defeated as the claim is huge(about Rupees Sixty Six Croresapproximately) and it would be against the larger public interest2to reject the examination of the correctness of the judgment underappeal.In the circumstances, we deem it appropriate to condone thedelay subject to the condition that the appellant pays costsquantified at Rs.2,00,000/- (Rupees Two Lakhs only) to therespondent within a period of four weeks. We also deem itappropriate to direct the appellant to identify the officers whoare responsible for such inordinate delay and recover the amount ofcosts from them. We leave it open to the appellant to initiateappropriate disciplinary proceedings against the officers who areresponsible, if the appellant is of the opinion that the delay isdeliberate. The action taken pursuant to this order must bereported to this Court within a period of eight weeks.Appeal admitted.Tag with Civil Appeal No.6556/2015 etc.[O.P. SHARMA] [RAJINDER KAUR] AR-CUM-PS COURT MASTER

ITEM NO.33 COURT NO.4 SECTION IIIB 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. 6556/2015 COMMISSIONER OF SERVICE TAX-II APPELLANT(S) VERSUS M/S GAP INTERNATIONAL SOURCING (INDIA) PVT. LTD. RESPONDENT(S) (WITH APPLN. (S) FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT AND STAY AND OFFICE REPORT) WITH C.A. D 18755/2015 (WITH APPLN.(S) FOR CONDONATION OF DELAY IN FILING APPEAL. AND OFFICE REPORT) C.A. NO. 1469/2017 (WITH OFFICE REPORT) Date : 23/02/2017 These appeals were called on for hearing today. CORAM : HON'BLE MR. JUSTICE RANJAN GOGOI HON'BLE MR. JUSTICE NAVIN SINHA For Appellant(s) Mr. P.S. Patwalia, ASG Mr. Yashank Adhyaru, Sr. Adv. Mr. P.K. Mullick, Adv. Mr. Subas C. Acharya, Adv. Ms. Natasha Vinayak, Adv. Mr. Dhruv Pal, Adv. Mr. Dhruv Sheoran, Adv. Mr. B. Krishna Prasad, Adv. For Respondent(s) Mr. Venkatraman, Sr. Adv. Mr. S. Nanda Kumar, Adv. Mr. R. Satish Kumar, Adv. Mr. P. Srinivisan, Adv. Mr. Ram Dhan Singh Narwal, Adv. Mr. Naresh Kumar, Adv. Ms. Kanupriya Bhargava, Adv. Mr. Rajeev Maheshwaranand Roy, Adv. Pag No. 1 of 2

UPON hearing the counsel the Court made the following O R D E R CIVIL APPEAL NO. 6556/2015 Exemption from filing certified copy of the impugned judgment is granted. Appeal is admitted. Service on the respondents who have not been served may be effected in the meantime. C.A. D 18755/2015 & C.A. NO. 1469/2017 Delay condoned. Appeals are admitted. Tag with Civil Appeal No.6556 of 2015. Office of Shri P.S. Patwalia, learned Additional Solicitor General may furnish to the Registry of this Court a list of similar cases which are required to be heard analogously. Office to list all the cases analogously. [VINOD LAKHINA] COURT MASTER [ASHA SONI] COURT MASTER Pag No. 2 of 2

Listing date : 23.02.2017 Court No .  : 4 Item No.    : 33 SECTION­IIIB IN THE SUPREME COURT OF INDIA  CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 6556 OF 2015, CIVIL APPEAL DIARY Nos. 18755 OF 2015 AND 1469 OF 2017 WITH INTERLOCUTORY APPLICATION NO. 1 (Application for  condonation of delay in filing petition of appeal in CA No. 6556 of 2015 and CAD No. 18755 of 2015 ) Commissioner of Service Tax­II ...Appellant(s) ­Versus­ M/s GAP International Sourcing (India) Pvt. Ltd. Etc.                 ...Respondent(s) OFFICE REPORT CA NO. 6556/15 and CAD No. 18755/15 The matters above­mentioned were listed before the Hon'ble Court on 5 th  October, 2010, when the Court was pleased to pass the following orders:­ “Mr. Naresh Kumar, learnd counsel for the respondent has circulated a letter praying for adjourment on the ground of filing counter affidavit. As prayed list the matter after four weeks.” It is submitted that Mr. Naresh Kumar, Advocate has on 2 nd  November, 2015 filed Counter Affidavit on behalf of Sole Respondent in Civil Appeal No. 6556 of 2015. Copies of the same have been included in Paper Books.   Service is complete. CA No. 1469 of 2017 The matter above­mentioned was listed before the Hon'ble Court on 3 rd   February, 2017, when the Court was pleased to pass the following orders:­ “ Delay condoned.  Issue notice.  Tag with Civil Appeal No. 6556 of 2015. ” It is submitted that  Notice of Lodgement of Petition of Appeal  was issued to sole respondent through registered A.D. Post on 14.02.2017 and service is awaited. The matters along with applications above­mentioned are listed before the Hon'ble Court with this Office Report.   Dated this the  21 st  day of February, 2017.  ASSISTANT REGISTRAR

Copy to: 1. Mr. B. Krishna Prasad, Advocate Central Agency Section, Supreme Court of India,  New Delhi. 2. Mr. Naresh Kumar, Advocate Chamber No. 205, C. K. Daphtary Block, Supreme Court of India , New Delhi. 3. Mr. Rajeev M. Roy, Advocate E­86, (Basement), East of Kailash, New Delhi.  ASSISTANT REGISTRAR dm

FITEM NO.33 COURT NO.4 SECTION IIIB S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGSCIVIL APPEAL NO. 6556/2015COMMISSIONER OF SERVICE TAX-II APPELLANT(S) VERSUSM/S GAP INTERNATIONAL SOURCING (INDIA) PVT. LTD. RESPONDENT(S)(WITH APPLN. (S) FOR EXEMPTION FROM FILING C/C OF THE IMPUGNEDJUDGMENT AND STAY AND OFFICE REPORT)WITHC.A. D 18755/2015(WITH APPLN.(S) FOR CONDONATION OF DELAY IN FILING APPEAL. ANDOFFICE REPORT)C.A. NO. 1469/2017(WITH OFFICE REPORT) Date : 23/02/2017 These appeals were called on for hearing today.CORAM : HON'BLE MR. JUSTICE RANJAN GOGOI HON'BLE MR. JUSTICE NAVIN SINHAFor Appellant(s) Mr. P.S. Patwalia, ASGMr. Yashank Adhyaru, Sr. Adv.Mr. P.K. Mullick, Adv.Mr. Subas C. Acharya, Adv.Ms. Natasha Vinayak, Adv.Mr. Dhruv Pal, Adv.Mr. Dhruv Sheoran, Adv. Mr. B. Krishna Prasad, Adv. For Respondent(s) Mr. Venkatraman, Sr. Adv.Mr. S. Nanda Kumar, Adv.Mr. R. Satish Kumar, Adv.Mr. P. Srinivisan, Adv.Mr. Ram Dhan Singh Narwal, Adv. Mr. Naresh Kumar, Adv.Ms. Kanupriya Bhargava, Adv.Mr. Rajeev Maheshwaranand Roy, Adv.Pag No. 1 of 2UPON hearing the counsel the Court made the followingO R D E RCIVIL APPEAL NO. 6556/2015Exemption from filing certified copy of the impugnedjudgment is granted. Appeal is admitted.Service on the respondents who have not been servedmay be effected in the meantime. C.A. D 18755/2015 & C.A. NO. 1469/2017Delay condoned.Appeals are admitted.Tag with Civil Appeal No.6556 of 2015.Office of Shri P.S. Patwalia, learned AdditionalSolicitor General may furnish to the Registry of this Courta list of similar cases which are required to be heardanalogously.Office to list all the cases analogously.[VINOD LAKHINA]COURT MASTER [ASHA SONI]COURT MASTERPag No. 2 of 2

ITEM NO.7 COURT NO.4 SECTION IIIB 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). No(s). 42337/2016 COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX-II BANGALORE Appellant(s) VERSUS M/S IBM INDIA PVT LTD Respondent(s) (with appln. (s) for condonation of delay in filing appeal. and office report) Date : 03/02/2017 This appeal was called on for hearing today. CORAM : HON'BLE MR. JUSTICE RANJAN GOGOI HON'BLE MR. JUSTICE ASHOK BHUSHAN For Appellant(s) Mr. Rupesh Kumar, Adv. Mr. R.M.Bajaj, adv. Mr. Dhruv Pal, Adv. Mr. B. Krishna Prasad,Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice. Tag with Civil Appeal No. 6556 of 2015. (Shashi Sareen) (Asha Soni) AR-cum-PS Court Master

jITEM NO.7 COURT NO.4 SECTION IIIB S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGSCivil Appeal Diary No(s). No(s). 42337/2016COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX-II BANGALORE Appellant(s) VERSUSM/S IBM INDIA PVT LTD Respondent(s)(with appln. (s) for condonation of delay in filing appeal. and office report)Date : 03/02/2017 This appeal was called on for hearing today.CORAM : HON'BLE MR. JUSTICE RANJAN GOGOI HON'BLE MR. JUSTICE ASHOK BHUSHANFor Appellant(s) Mr. Rupesh Kumar, Adv.Mr. R.M.Bajaj, adv.Mr. Dhruv Pal, Adv.Mr. B. Krishna Prasad,Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned.Issue notice.Tag with Civil Appeal No. 6556 of 2015.(Shashi Sareen) (Asha Soni) AR-cum-PS Court Master

ITEM NO.32 REGISTRAR COURT. 2 SECTION IIIB 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 MR. M V RAMESH Civil Appeal No(s). 2402-2403/2016 COMMISSIONER OF SERVICE TAX, DELHI Appellant(s) VERSUS M/S. AMADEUS INDIA PVT LTD . Respondent(s) Date : 11/01/2017 These appeals were called on for hearing today. For Appellant(s) Mr.T.M.Singh,Adv. Mr. B. Krishna Prasad,Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Service is complete. Ld.counsel for the parties have not filed the statement of case. However, statement of case is not mandatory as per amended Supreme Court Rules,2013. Viewed thus, the matter shall be processed for listing before the Hon'ble Court as per rules. In the meantime, the respondent may file the counter affidavit. Ld.counsel for the sole respondent has stated that the name of Mr.Rupesh Kumar,Ld.counsel has not been shown in the cause list. Registry to update the data accordingly. (M V RAMESH) Registrar SB

Listing date: 11.01.2017 Court No.R2 Item No.32 SECTION­IIIB IN THE SUPREME COURT OF INDIA CIVIL  APPELLATE  JURISDICTION CIVIL APPEAL  NOS. 2402­2403 OF 2016   Commissioner of Service Tax, Delhi .....Appellant(s)                  Versus M/s. Amadeus India Pvt. Ltd.    .....Respondent(s) OFFICE REPORT The matter above­mentioned was listed before the  Hon'ble Court  on 29 th February, 2016 when the Court was pleased to pass the following Order:   “Delay condoned. Appeal admitted. Tag with  Civil Appeal No. 5307 of 2015.” It is submitted that  Notice of Lodgement of Petition of Appeal  was issued to sole respondent on 11.03.2016. sole respondent is represented through Mr. Rupesh Kumar, Advocate.  Counsel for the Appellant  has on 23.12.2016 filed Ad­valorem court fee of Rs. 14,16,164/­ but he has not filed affidavit of valuation so far.  Both the parties have not filed  Statement of Case  so far. Service is complete.   The matter above­mentioned is listed before the Ld. Registrar's Court with this Office Report.       Dated this the 10 th  day of January, 2017.  ASSISTANT REGISTRAR Copy to:­ 1. Mr. B.K. Prasad, Advocate Central Agency Section. 2. Mr. Rupesh Kumar, Advocate 131,  Lawyer's Chambers,  Supreme Court of India , New Delhi     ASSISTANT REGISTRAR dm

fITEM NO.32 REGISTRAR COURT. 2 SECTION IIIB 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 MR. M V RAMESHCivil Appeal No(s). 2402-2403/2016COMMISSIONER OF SERVICE TAX, DELHI Appellant(s) VERSUSM/S. AMADEUS INDIA PVT LTD . Respondent(s)Date : 11/01/2017 These appeals were called on for hearing today.For Appellant(s) Mr.T.M.Singh,Adv. Mr. B. Krishna Prasad,Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E RService is complete. Ld.counsel for the parties have not filedthe statement of case. However, statement of case is not mandatoryas per amended Supreme Court Rules,2013. Viewed thus, the mattershall be processed for listing before the Hon'ble Court as perrules. In the meantime, the respondent may file the counteraffidavit.Ld.counsel for the sole respondent has stated that the name ofMr.Rupesh Kumar,Ld.counsel has not been shown in the cause list.Registry to update the data accordingly. (M V RAMESH) RegistrarSB

ITEM NO.28 REGISTRAR COURT. 1 SECTION IIIB 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 MR. PAWAN DEV KOTWAL Civil Appeal No(s). 5252-5254/2015 COMMISSIONER OF SERVICE TAX-I, MUMBAI Appellant(s) VERSUS WEIZMANN FOREX LTD. ETC. ETC. Respondent(s) (with appln. (s) for condonation of delay in filing appeal. and stay) Date : 06/12/2016 These appeals were called on for hearing today. For Appellant(s) Mr R.K.Verma, Adv. Mr. B. Krishna Prasad,Adv. For Respondent(s) Mr. M. P. Devanath,Adv. UPON hearing the counsel the Court made the following O R D E R Sole respondent has filed counter affidavit in C.A. NO.5252/2015. None appears for the sole respondent in C.A. NO.5253 and 5254 of 2015 despite due service. Registry to process the matter for being listed before the Hon'ble Court as per rules. (PAWAN DEV KOTWAL) Registrar

Listed on : 6­12­2016 Registrar Court : 1 Item No.   : 28 SECTION III­B IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOS. 5252­5254 OF 2015 COMMISSIONER OF SERVICE TAX­I, MUMBAI  Appellant(s) VERSUS WEIZMANN FOREX LTD. ETC. ETC.  Respondent(s) OFFICE REPORT The matters above­mentioned were listed before the Hon'ble Court on 5 th  July, 2016, when the Hon'ble Court was pleased to pass the following Order: “Learned Counsel for the appellant in C.A. Nos. 5253­5254 of  2015 prays for and is granted four weeks' time to take steps for service of notice upon respondent no. 2.  Dasti in addition, is permitted.  Learned Counsel for respondent no. 1 in C.A. No. 5252 of 2015 prays for and is granted two weeks' time to file the counter affidavit.” It is submitted that Dasti Notice was issued on 20.07.2016 to the counsel for appellant for effecting Dasti Service on common sole respondent in C.A. Nos. 5253 and 5254 of 2015 and he has on 24.08.2016 filed Affidavit of Dasti Service with proof stating therein that Dasti Notice has been served on common sole respondent. Mr. M.P. Devanath, Advocate has on 04.08.2016 filed Counter Affidavit on behalf of sole respondent in C.A. No. 5252 of 2015. Counsel for the appellant has already paid Ad­valorem court fee. Service is complete. The matters above­mentioned are listed before the Ld. Registrar Court with this Office Report. Dated this the 5 th  day of December, 2016. ASSISTANT REGISTRAR Copy to:- 1. Mr. B. Krishna Prasad, Advocate. Central Agency Section, Supreme Court of India, New Delhi. 2. Mr. M.P. Devanath, Advocate. 5, Jangpura Extn., Link Road, New Delhi-110014. ASSISTANT REGISTRAR dp­3

ITEM NO.28 REGISTRAR COURT. 1 SECTION IIIB 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 MR. PAWAN DEV KOTWAL Civil Appeal No(s). 5252-5254/2015COMMISSIONER OF SERVICE TAX-I, MUMBAI Appellant(s) VERSUSWEIZMANN FOREX LTD. ETC. ETC. Respondent(s)(with appln. (s) for condonation of delay in filing appeal. and stay)Date : 06/12/2016 These appeals were called on for hearing today.For Appellant(s) Mr R.K.Verma, Adv. Mr. B. Krishna Prasad,Adv. For Respondent(s) Mr. M. P. Devanath,Adv. UPON hearing the counsel the Court made the following O R D E RSole respondent has filed counter affidavit in C.A.NO.5252/2015. None appears for the sole respondent in C.A. NO.5253 and5254 of 2015 despite due service.Registry to process the matter for being listed beforethe Hon'ble Court as per rules. (PAWAN DEV KOTWAL) Registrar

ITEM NO.37 COURT NO.4 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 Diary No(s). 32166/2016 COMMISSIONER OF SERVICE TAX DELHI IIII Appellant(s) VERSUS M/S. TRANSCORP INTERNATIONAL LTD. Respondent(s) (With appln. (s) for condonation of delay in filing appeal.) Date : 15/11/2016 This appeal was called on for hearing today. CORAM : HON'BLE MR. JUSTICE DIPAK MISRA HON'BLE MR. JUSTICE AMITAVA ROY For Appellant(s) Mr. Atmaram N.S. Nadkarni,ASG Ms. Vibha Datta Makhija,Sr.Adv. Mr. Rupesh Kumar,Adv. Ms. Jyoti Taneja,Adv. Mr. B. Krishna Prasad,Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice. Tag with C.A.Nos.5252-5254 of 2015 (@ CAD No.16046 of 2015). (Madhu Bala) (Shakti Parkash Sharma) Court Master Court Master

¤ITEM NO.37 COURT NO.4 SECTION III S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGSCivil Appeal Diary No(s). 32166/2016COMMISSIONER OF SERVICE TAX DELHI IIII Appellant(s) VERSUSM/S. TRANSCORP INTERNATIONAL LTD. Respondent(s)(With appln. (s) for condonation of delay in filing appeal.)Date : 15/11/2016 This appeal was called on for hearing today.CORAM : HON'BLE MR. JUSTICE DIPAK MISRA HON'BLE MR. JUSTICE AMITAVA ROYFor Appellant(s) Mr. Atmaram N.S. Nadkarni,ASGMs. Vibha Datta Makhija,Sr.Adv.Mr. Rupesh Kumar,Adv.Ms. Jyoti Taneja,Adv.Mr. B. Krishna Prasad,Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned.Issue notice.Tag with C.A.Nos.5252-5254 of 2015 (@ CADNo.16046 of 2015). (Madhu Bala) (Shakti Parkash Sharma) Court Master Court Master

ITEM NO.36 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 Diary No(s).22672/2016 COMMISSIONER OF SERVICE TAX, DELHI Appellant(s) VERSUS M/S. GECAS SERVICES INDIA PVT. LTD. Respondent(s) (with appln. (s) for condonation of delay in filing appeal and office report) Date : 02/09/2016 This appeal was called on for hearing today. CORAM : HON'BLE MR. JUSTICE MADAN B. LOKUR HON'BLE MR. JUSTICE R.K. AGRAWAL For Appellant(s) Mr. N.K. Kaul, ASG Mr. Sanyat Lodha, Adv. Mr. Deepak Joshi, Adv. Mr. B. Vivekananda, Adv. Ms. Nisha Bagchi, Adv. Mr. B. Krishna Prasad, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned. Admit. (SANJAY KUMAR-I) (JASWINDER KAUR) AR-CUM-PS COURT MASTER

¢ITEM NO.36 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 PROCEEDINGSCivil Appeal Diary No(s).22672/2016COMMISSIONER OF SERVICE TAX, DELHI Appellant(s) VERSUSM/S. GECAS SERVICES INDIA PVT. LTD. Respondent(s)(with appln. (s) for condonation of delay in filing appeal andoffice report)Date : 02/09/2016 This appeal was called on for hearing today.CORAM : HON'BLE MR. JUSTICE MADAN B. LOKUR HON'BLE MR. JUSTICE R.K. AGRAWALFor Appellant(s) Mr. N.K. Kaul, ASGMr. Sanyat Lodha, Adv.Mr. Deepak Joshi, Adv.Mr. B. Vivekananda, Adv.Ms. Nisha Bagchi, Adv. Mr. B. Krishna Prasad, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E RDelay condoned. Admit. (SANJAY KUMAR-I) (JASWINDER KAUR) AR-CUM-PS COURT MASTER

ITEM NO.32 REGISTRAR COURT. 2 SECTION III 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 MR. M V RAMESH Civil Appeal No(s). 10815-10819/2014 COMMISSIONER OF SERVICE TAX III MUMBAI Appellant(s) VERSUS M/S VODAFONE INDIA LTD Respondent(s) (with appln. (s) for early hearing and permission to file additional documents) WITH C.A. No. 3240-3241/2015 C.A. No. 5307/2015 C.A. No. 8676-8678/2015 SLP(C) No. 30590/2015 (With Interim Relief and Office Report) Date : 05/08/2016 These appeals were called on for hearing today. For Appellant(s) Mr.Krutin R.Joshi,Adv. Mr. B. Krishna Prasad,Adv. For Respondent(s) Mr.Manmeet Singh Gulati,Adv. Ms. B. Vijayalakshmi Menon,Adv. Mr. Kishore Kunal,Adv. Mr. R. Chandrachud,Adv. Mr. Siddhartha Chowdhury,Adv. Mr. M. P. Devanath,Adv. UPON hearing the counsel the Court made the following O R D E R Civil Appeal No. 10815-10819/2014, 5307/2015, 3240-3241/2015 & 8676-8678/2015 The office report is that these matters have already been directed to be listed before the Hon'ble Court. Hence, no further order is required to be passed in them. …........2

ITEM NO.32 -2- AC10815-10819/2014 SLP(C) No. 30590/2015 The name of sole respondent has been changed. Hence, Ld.counsel for the petitioner is directed to file an application for amendment of cause title within four weeks. List the matter again on 19.09.2016. (M V RAMESH) Registrar SB

SECTION­III IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOS. 10815­10819 OF 2014 AND CIVIL APPEAL NOS. 3240­3241, 5307 & 8676­8678 OF 2015 AND SPECIAL LEAVE TO APPEAL ( CIVIL ) 30590 OF 2015 Commissioner of Service Tax, Mumbai – II Etc. ...Appellant(s) ­Versus­ M/s. Vodafone India Ltd. Etc. Etc.   ...Respondent(s) OFFICE REPORT CIVIL APPEAL NOS. 10815­10819 OF 2014, NOS. 3240­3241, 5307 &  8676­8678 OF 2015 The Office Report was listed before the Ld. Registrar Court on 12 th   July 2016, when the following orders were passed:­ “ C.A. No.10815­10819/2014 & 5307/2015  Ld. counsel for the parties have failed to file the statement of case within the statutory period. Viewed thus, these matters shall be processed for listing before the Hon'ble court as per rules.  C.A. No. 3240­3241/2015 & 8676­8678/2015 The sole respondent has already filed the counter affidavit in C.A. No. 3240­3241/2015 and the sole respondent in C.A. No. 8676­8678/2015 has failed to file the counter affidavit within the period stipulated under th rules. Viewed thus, these matters shall be processed for listing before the Hon'ble court as per rules. ” C.A. No.10815­10819/2014 & 5307/2015 The matters fall under complete category. C.A. Nos. 3240­3241 & 8676­8678/2015 The matters fall under complete category. SLP ( C) 30590 OF 2015 The  matter was listed before the Hon'ble Court on 26 th  October

2015, when the Court was pleased to pass the following order:­ “Delay condoned.   Issue notice.   Tag with SLP(C) No. 29712 of 2014.” Accordingly show cause notice was issued on 16 th  November, 2015 to sole respondent by registered A/D post. Mr. M. P. Devanath, Advocate has on 7 th  January, 2016 filed Vakalatnama/Appearance and on 9 th  March, 2016 filed Counter Affidavit on behalf of the sole respondent. It is submitted that the rubber stamp affixed on the Vakaltnama/Appearance and copy of the certificate of incorporation shows that the name of the respondent company has been changed from M/S. MAERSK INDIA Pvt. Ltd. To M/S APM Terminal India Pvt. Ltd. and the counsel for the petitioner has not filed an application for amendment of cause title so far. The Office Report is listed before the Ld. Registrar Court. Dated this the 4 th  day of August, 2016. ASSISTANT REGISTRAR Copy to: 1. Mr. B.K. Prasad, Advocate Central Agency Section. 2. Ms. Vijaylaskhmi Menon, Advocate, 30, Nizammuddin (East), New Delhi­110013. 3. Mr. R. Chandrachud, Advocate 231, M.C. Setalvad Chambers Block. 4. Mr. Kishore Kunal, Advocate 7, First Floor, Atma Ram Mansion, Scindia House, K.G. Marg, New Delhi­110001. 5. Mr. Siddhartha Chowdhury, Advocate 70, Old Lawyers Chambers. ASSISTANT REGISTRAR  c5

ÄITEM NO.32 REGISTRAR COURT. 2 SECTION III 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 MR. M V RAMESHCivil Appeal No(s). 10815-10819/2014COMMISSIONER OF SERVICE TAX III MUMBAI Appellant(s) VERSUSM/S VODAFONE INDIA LTD Respondent(s)(with appln. (s) for early hearing and permission to file additional documents)WITHC.A. No. 3240-3241/2015C.A. No. 5307/2015C.A. No. 8676-8678/2015SLP(C) No. 30590/2015(With Interim Relief and Office Report) Date : 05/08/2016 These appeals were called on for hearing today.For Appellant(s) Mr.Krutin R.Joshi,Adv. Mr. B. Krishna Prasad,Adv. For Respondent(s) Mr.Manmeet Singh Gulati,Adv. Ms. B. Vijayalakshmi Menon,Adv. Mr. Kishore Kunal,Adv. Mr. R. Chandrachud,Adv. Mr. Siddhartha Chowdhury,Adv. Mr. M. P. Devanath,Adv. UPON hearing the counsel the Court made the following O R D E RCivil Appeal No. 10815-10819/2014, 5307/2015, 3240-3241/2015 & 8676-8678/2015The office report is that these matters have already beendirected to be listed before the Hon'ble Court. Hence, no furtherorder is required to be passed in them.⬠¦........2ITEM NO.32 -2- AC10815-10819/2014 SLP(C) No. 30590/2015The name of sole respondent has been changed. Hence,Ld.counsel for the petitioner is directed to file an applicationfor amendment of cause title within four weeks.List the matter again on 19.09.2016. (M V RAMESH) RegistrarSB

ITEM NO.27 REGISTRAR COURT. 2 SECTION III 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 MR. M V RAMESH Civil Appeal No(s). 10815-10819/2014 COMMISSIONER OF SERVICE TAX III MUMBAI Appellant(s) VERSUS M/S VODAFONE INDIA LTD Respondent(s) (with appln. (s) for permission to file additional documents) WITH C.A. No. 3240-3241/2015,C.A. No. 5307/2015 C.A. No. 8676-8678/2015 (With Office Report) Date : 12/07/2016 These appeals were called on for hearing today. For Appellant(s) Mr.Prabhat Ranjan,Adv. Mr. B. Krishna Prasad,Adv. For Respondent(s) Mr.Manmeet Singh Gulati,Adv. Ms. B. Vijayalakshmi Menon,Adv. Mr.Rahul Jain,Adv. Mr. Kishore Kunal,Adv. Mr.Rahul Jain,Adv. Mr. R. Chandrachud,Adv. Mr. Siddhartha Chowdhury,Adv. UPON hearing the counsel the Court made the following O R D E R Civil Appeal No.10815-10819/2014 & 5307/2015 Ld.counsel for the parties have failed to file the statement of case within the statutory period. Viewed thus, these matters shall be processed for listing before the Hon'ble Court as per rules. … ......2

ITEM NO.27 -2- AC10815-10819/2014 C.A. No. 3240-3241/2015 & C.A. No. 8676-8678/2015 The sole respondent has already filed the counter affidavit in C.A. No. 3240-3241/2015 and the sole respondent in C.A. No. 8676-8678/2015 has failed to file the counter affidavit within the period stipulated under the rules. Viewed thus, these matters shall be processed for listing before the Hon'ble Court as per rules. (M V RAMESH) Registrar SB

SECTION­III IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOS. 10815­10819 OF 2014 AND CIVIL APPEAL NOS. 3240­3241, 5307 & 8676­8678 OF 2015 Commissioner of Service Tax, Mumbai – II Etc. ...Appellant(s) ­Versus­ M/s. Vodafone India Ltd. Etc. Etc.   ...Respondent(s) OFFICE REPORT The Office Report was listed before the Ld. Registrar Court on 8 th   April, 2016, when the following orders were passed:­ “ C.A. No.10815­10819/2014 & 5307/2015  Ld. counsel for the appellants shall file the statement of case within a period of 45 days and the Ld. counsel for the respondents shall file the same within a period of 35 days thereafter. C.A. No. 3240­3241/2015 8676­8678/2015 The sole respondent in both matters shall be at liberty to file the counter affidavit within a period of four weeks. Ld. counsel for the petitioner is directed to file the deficit court fee within four weeks. List the matter again on 07.07.2016. ” C.A. No.10815­10819/2014 & 5307/2015 It is submitted that neither Counsel for the Appellant nor Counsel for the Respondent has filed Statement of Case so far.  The appeals are ready as per amended Rules. C.A. Nos. 3240­3241 & 8676­8678/2015 It is submitted that Mr. Kishore Kunal, Advocate has on 18 th  May 2016 filed Counter Affidavit on behalf of Sole Respondent in  C.A. Nos. 3240­3241/2015 , but Mr. Siddhartha Chowdhury, Advocate has not filed Counter Affidavit on behalf of Sole Respondent in  C.A. Nos.8676­ 8678/2015. ...2/­

­2­ It is further submitted that Mr. B.K. Prasad, Advocate has on 28 th  June 2016 filed deficit court fee   in  all the matters.  The Office Report is listed before the Ld. Registrar Court. Dated this the 4 th  day of July 2016. ASSISTANT REGISTRAR Copy to: 1. Mr. B.K. Prasad, Advocate Central Agency Section. 2. Ms. Vijaylaskhmi Menon, Advocate, 30, Nizammuddin (East), New Delhi­110013. 3. Mr. R. Chandrachud, Advocate 231, M.C. Setalvad Chambers Block. 4. Mr. Kishore Kunal, Advocate 7, First Floor, Atma Ram Mansion, Scindia House, K.G. Marg, New Delhi­110001. 5. Mr. Siddhartha Chowdhury, Advocate 70, Old Lawyers Chambers. ASSISTANT REGISTRAR  c5

ìITEM NO.27 REGISTRAR COURT. 2 SECTION III 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 MR. M V RAMESHCivil Appeal No(s). 10815-10819/2014COMMISSIONER OF SERVICE TAX III MUMBAI Appellant(s) VERSUSM/S VODAFONE INDIA LTD Respondent(s)(with appln. (s) for permission to file additional documents)WITHC.A. No. 3240-3241/2015,C.A. No. 5307/2015C.A. No. 8676-8678/2015(With Office Report) Date : 12/07/2016 These appeals were called on for hearing today.For Appellant(s) Mr.Prabhat Ranjan,Adv. Mr. B. Krishna Prasad,Adv. For Respondent(s) Mr.Manmeet Singh Gulati,Adv. Ms. B. Vijayalakshmi Menon,Adv. Mr.Rahul Jain,Adv. Mr. Kishore Kunal,Adv. Mr.Rahul Jain,Adv. Mr. R. Chandrachud,Adv. Mr. Siddhartha Chowdhury,Adv. UPON hearing the counsel the Court made the following O R D E RCivil Appeal No.10815-10819/2014 & 5307/2015Ld.counsel for the parties have failed to file the statementof case within the statutory period. Viewed thus, these mattersshall be processed for listing before the Hon'ble Court as perrules. ⬠¦ ......2ITEM NO.27 -2- AC10815-10819/2014C.A. No. 3240-3241/2015 & C.A. No. 8676-8678/2015The sole respondent has already filed the counter affidavit inC.A. No. 3240-3241/2015 and the sole respondent in C.A. No.8676-8678/2015 has failed to file the counter affidavit within theperiod stipulated under the rules. Viewed thus, these matters shallbe processed for listing before the Hon'ble Court as per rules. (M V RAMESH) RegistrarSB

ITEM NO.60 COURT NO.14 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). 5252-5254/2015 COMMISSIONER OF SERVICE TAX-I, MUMBAI Appellant(s) VERSUS WEIZMANN FOREX LTD. ETC. ETC. Respondent(s) (Office report for directions) Date : 05/07/2016 These appeals were called on for hearing today. CORAM : HO'BLE MR. JUSTICE SHIVA KIRTI SINGH [IN CHAMBERS] For Appellant(s) Mr. B. Krishna Prasad,Adv. Mr. Ravindera Kumar Verma, Adv. For Respondent(s) Mr. M. P. Devanath,Adv. Mr. Aditya Bhattacharya, Adv. UPON hearing the counsel the Court made the following O R D E R Learned Counsel for the appellant in C.A. Nos. 5253-5254 of 2015 prays for and is granted four weeks' time to take steps for service of notice upon respondent no. 2. Dasti in addition, is permitted. Learned Counsel for respondent no. 1 in C.A. No. 5252 of 2015 prays for and is granted two weeks' time to file the counter affidavit. (Jyoti Gupta) (Raj Rani Negi) Sr.P.A. Court Master

SECTION­III IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION  CIVIL APPEAL Nos. 5252­5254 OF 2015 WITH  INTERLOCUTORY APPLICATION NO.1­3 [Application for condonation of delay in filing the petition of appeal] Commissioner of Service Tax­I, Mumbai .....Appellant(s)              ­Versus­    Weizmann Forex Ltd. Etc.    .....Respondent(s) OFFICE REPORT FOR DIRECTIONS The Office Report with regard to non­filing of Counter Affidavit and service position of Respondent No.2 was listed before the Ld. Registrar Court from time to time and lastly on 4 th  May 2016, when the following orders were passed: “Last opportunity to Sole Respondent in C.A. No.5252/2015 for filing Counter Affidavit within Four Weeks' time.   Last opportunity to the appellant for making deficiency in the Court Fee within Four Weeks' time. Despite last opportunity having been granted, fresh steps for service on respondent No.2 in C.A. 5253­5254/2015 have not been taken. Let the matter be placed before Hon'ble Judge in Chamber for further directions.” It is submitted that Counsel for Respondent No.1 has not filed Counter Affidavit so far.  It is further submitted that Counsel for the Appellant has on 5 th  May 2016 filed deficit court fee, but he has not taken fresh steps for service of notice on Respondent No.2 [Respondent in C.A. 5253­5254/2015] so far.  The Office Report for Directions is listed before the Hon'ble Judge in Chambers for orders. Dated this the 11 th  day of May 2016. ASSISTANT REGISTRAR

­2­ Copy to:­   1. Mr. B.K.Prasad, Advocate, Central Agency Section. 2. Mr. M.P. Devanath, Advocate 5, Jangpura extension, Link Road,  New Delhi­110014. ASSISTANT  REGISTRAR c5

\204 ITEM NO.60 COURT NO.14 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). 5252-5254/2015 COMMISSIONER OF SERVICE TAX-I, MUMBAI Appellant(s) VERSUS WEIZMANN FOREX LTD. ETC. ETC. Respondent(s) (Office report for directions) Date : 05/07/2016 These appeals were called on for hearing today. CORAM : HO'BLE MR. JUSTICE SHIVA KIRTI SINGH [IN CHAMBERS] For Appellant(s) Mr. B. Krishna Prasad,Adv. Mr. Ravindera Kumar Verma, Adv. For Respondent(s) Mr. M. P. Devanath,Adv. Mr. Aditya Bhattacharya, Adv. UPON hearing the counsel the Court made the following O R D E R Learned Counsel for the appellant in C.A. Nos. 5253-5254 of 2015 prays for and is granted four weeks' time to take steps for service of notice upon respondent no. 2. Dasti in addition, is permitted. Learned Counsel for respondent no. 1 in C.A. No. 5252 of 2015 prays for and is granted two weeks' time to file the counter affidavit. (Jyoti Gupta) (Raj Rani Negi) Sr.P.A. Court MasterSignature Not VerifiedDigitally signed byRASHMI DHYANIDate: 2016.07.0811:15:36 ISTReason:

ITEM NO.51 REGISTRAR COURT. 1 SECTION III 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 MR. PAWAN DEV KOTWAL Civil Appeal No(s). 5252-5254/2015 COMMISSIONER OF SERVICE TAX-I, MUMBAI Appellant(s) VERSUS WEIZMANN FOREX LTD. ETC. ETC. Respondent(s) (With appln. (s) for condonation of delay in filing appeal. and stay) Date : 04/05/2016 These appeals were called on for hearing today. For Appellant(s) Ms. Alka Agrawal, Adv. Mr. B. Krishna Prasad, Adv. For Respondent(s) Mr. M. P. Devanath, Adv. UPON hearing the counsel the Court made the following O R D E R Last opportunity to Sole Respondent in C.A. No.5252/2015 for filing Counter Affidavit within Four Weeks' time. Last opportunity to the appellant for making deficiency in the Court Fee within Four Weeks' time. Despite last opportunity having been granted, fresh steps for service on respondent No.2 in C.A. 5253-5254/2015 have not been taken. Let the matter be placed before Hon'ble Judge in Chamber for further directions. (PAWAN DEV KOTWAL) Registrar

SECTION­III IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION       CIVIL APPEAL Nos. 5252­5254 OF 2015 Commissioner of Service Tax­I, Mumbai     .....Appellant(s)              ­Versus­    Weizmann Forex Ltd. Etc. Etc.   .....Respondent(s) OFFICE REPORT The Office Report was listed before Hon'ble Court on 19 th  February 2016, when the following orders were passed: “Sole respondent in CA No.5252/2015 to file counter affidavit within four weeks' time.  Last opportunity is granted for taking fresh steps for service of respondent No.2 in Civil Appeal No(s).5253­ 5254/2015 within two weeks' time. Notice thereafter be issued. Deficit court fee be also filed within two weeks' time. List again on 4.5.2016.” It is submitted that Counsel for the Sole Respondent in C.A. 5252/2015 has not filed Counter Affidavit so far.  It is further submitted that Counsel for the Appellant has not taken fresh steps for service of notice on Respondent No.2 (Common Sole Respondent in C.A. 5253­5254/2015) so far.  It is lastly submitted that Counsel for the Appellant has not filed deficit court fee so far.  The Office Report is listed before the Ld. Registrar Court for orders.    Dated this the 3 rd  day of May, 2016. ASSISTANT REGISTRAR Copy to:­   1. Mr. B.K.Prasad, Advocate, Central Agency Section. 2. Mr. M.P. Devanath, Advocate 5, Jangpura extension, Link Road,  New Delhi­110014. ASSISTANT  REGISTRAR c5

4ITEM NO.51 REGISTRAR COURT. 1 SECTION III 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 MR. PAWAN DEV KOTWALCivil Appeal No(s). 5252-5254/2015COMMISSIONER OF SERVICE TAX-I, MUMBAI Appellant(s) VERSUSWEIZMANN FOREX LTD. ETC. ETC. Respondent(s)(With appln. (s) for condonation of delay in filing appeal. and stay)Date : 04/05/2016 These appeals were called on for hearing today.For Appellant(s) Ms. Alka Agrawal, Adv.Mr. B. Krishna Prasad, Adv. For Respondent(s) Mr. M. P. Devanath, Adv. UPON hearing the counsel the Court made the following O R D E RLast opportunity to Sole Respondent in C.A. No.5252/2015for filing Counter Affidavit within Four Weeks' time. Last opportunity to the appellant for making deficiencyin the Court Fee within Four Weeks' time. Despite last opportunityhaving been granted, fresh steps for service on respondent No.2 inC.A. 5253-5254/2015 have not been taken. Let the matter be placedbefore Hon'ble Judge in Chamber for further directions. (PAWAN DEV KOTWAL) Registrar

ITEM NO.34 REGISTRAR COURT. 2 SECTION III 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 MR. M V RAMESH Civil Appeal No(s). 10815-10819/2014 COMMISSIONER OF SERVICE TAX III MUMBAI Appellant(s) VERSUS M/S VODAFONE INDIA LTD Respondent(s) (with appln. (s) for permission to file additional documents) WITH C.A. No. 3240-3241/2015 C.A. No. 5307/2015 C.A. No. 8676-8678/2015 (With appln.(s) for stay and Office Report) Date : 08/04/2016 These appeals were called on for hearing today. For Appellant(s) Mohd.Hussain,Adv. Mr. B. Krishna Prasad,Adv. For Respondent(s) Ms.Charee Tripathi,Adv. Ms. B. Vijayalakshmi Menon,Adv. Ms.Rachana Yadav,adv. Mr. Kishore Kunal,Adv. Ms.Rachana Yadav,adv. Mr. R. Chandrachud,Adv. Mr. Siddhartha Chowdhury,Adv. UPON hearing the counsel the Court made the following O R D E R C.A. No.10815-10819/2014 & 5307/2015 Ld.counsel for the appellants shall file the statement of case within a period of 45 days and the Ld.counsel for the respondents shall file the same within a period of 35 days thereafter. … .......2

ITEM NO.34 -2- AC10815-10819/2014 C.A. No. 3240-3241/2015 8676-8678/2015 The sole respondent in both matters shall be at liberty to file the counter affidavit within a period of four weeks. Ld.counsel for the petitioner is directed to file the deficit court fee within four weeks. List the matter again on 07.07.2016. (M V RAMESH) Registrar SB

T ITEM NO.34 REGISTRAR COURT. 2 SECTION III 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 MR. M V RAMESH Civil Appeal No(s). 10815-10819/2014 COMMISSIONER OF SERVICE TAX III MUMBAI Appellant(s) VERSUS M/S VODAFONE INDIA LTD Respondent(s) (with appln. (s) for permission to file additional documents) WITH C.A. No. 3240-3241/2015 C.A. No. 5307/2015 C.A. No. 8676-8678/2015 (With appln.(s) for stay and Office Report) Date : 08/04/2016 These appeals were called on for hearing today. For Appellant(s) Mohd.Hussain,Adv. Mr. B. Krishna Prasad,Adv. For Respondent(s) Ms.Charee Tripathi,Adv. Ms. B. Vijayalakshmi Menon,Adv. Ms.Rachana Yadav,adv. Mr. Kishore Kunal,Adv. Ms.Rachana Yadav,adv. Mr. R. Chandrachud,Adv. Mr. Siddhartha Chowdhury,Adv. UPON hearing the counsel the Court made the following O R D E R C.A. No.10815-10819/2014 & 5307/2015Signature Not Verified Ld.counsel for the appellants shall file the statement of caseDigitally signed bySushma Kumari BajajDate: 2016.04.0816:42:05 TLTReason: within a period of 45 days and the Ld.counsel for the respondents shall file the same within a period of 35 days thereafter. ..........2ITEM NO.34 -2- AC10815-10819/2014C.A. No. 3240-3241/2015 8676-8678/2015 The sole respondent in both matters shall be at liberty tofile the counter affidavit within a period of four weeks. Ld.counsel for the petitioner is directed to file the deficitcourt fee within four weeks. List the matter again on 07.07.2016.

(M V RAMESH) RegistrarSB

ITEM NO.12 COURT NO.4 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. D.42309/2015 COMMISSIONER OF SERVICE TAX, DELHI Appellant(s) VERSUS M/S. AMADEUS INDIA PVT LTD . Respondent(s) (With appln. (s) for c/delay in re-filing appeal and condonation of delay in filing appeal. and office report) Date : 29/02/2016 This appeal was called on for hearing today. CORAM : HON'BLE MR. JUSTICE DIPAK MISRA HON'BLE MR. JUSTICE SHIVA KIRTI SINGH For Appellant(s) Mr. P.S. Narasimha, ASG Mr. Rajiv Nanda, Adv. Mr. T.M. Singh, Adv. Mr. B. Krishna Prasad, AOR For Respondent(s) Mr. Rupesh Kumar, Adv. Mr. Jitin Singhal, Adv. Mr. Pratik Raoka, Adv. Mr. Parvesh Bahuguna, Adv. UPON hearing the counsel the Court made the following O R D E R Delay condoned. Appeal admitted. Tag with Civil Appeal No.5307 of 2015. (Chetan Kumar) Court Master (Indu Pokhriyal) Court Master

Ä ITEM NO.12 COURT NO.4 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. D.42309/2015 COMMISSIONER OF SERVICE TAX, DELHI Appellant(s) VERSUS M/S. AMADEUS INDIA PVT LTD . Respondent(s) (With appln. (s) for c/delay in re-filing appeal and condonation of delay in filing appeal. and office report) Date : 29/02/2016 This appeal was called on for hearing today. CORAM : HON'BLE MR. JUSTICE DIPAK MISRA HON'BLE MR. JUSTICE SHIVA KIRTI SINGH For Appellant(s) Mr. P.S. Narasimha, ASG Mr. Rajiv Nanda, Adv. Mr. T.M. Singh, Adv. Mr. B. Krishna Prasad, AOR For Respondent(s) Mr. Rupesh Kumar, Adv. Mr. Jitin Singhal, Adv. Mr. Pratik Raoka, Adv. Mr. Parvesh Bahuguna, Adv. UPON hearing the counsel the Court made the following O R D E R Delay condoned. Appeal admitted. Tag with Civil Appeal No.5307 of 2015.Signature Not Verified (Chetan Kumar) (Indu Pokhriyal)Digitally signed byGULSHAN KUMARARORADate: 2016.02.29 Court Master Court Master17:48:50 ISTReason:

ITEM NO.48 REGISTRAR COURT. 1 SECTION III 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 MR. PAWAN DEV KOTWAL Civil Appeal No(s). 5252-5254/2015 COMMISSIONER OF SERVICE TAX-I, MUMBAI Appellant(s) VERSUS WEIZMANN FOREX LTD. ETC. ETC. Respondent(s) (with appln. (s) for condonation of delay in filing appeal. and stay) Date : 19/02/2016 These appeals were called on for hearing today. For Appellant(s) Ms. Alka Agrawal, Adv. Mr. B. Krishna Prasad,Adv. For Respondent(s) Mr. Anandh K., Adv. Mr. M. P. Devanath,Adv. UPON hearing the counsel the Court made the following O R D E R Sole respondent in CA No.5252/2015 to file counter affidavit within four weeks' time. Last opportunity is granted for taking fresh steps for service of respondent No.2 in Civil Appeal No(s). 5253-5254/2015 within two weeks' time. Notice thereafter be issued. Deficit court fee be also filed within two weeks' time. List again on 4.5.2016. (PAWAN DEV KOTWAL) Registrar

SECTION ­ III        IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION  CIVIL APPEAL NOS.5252­5254 OF 2015 WITH INTERLOCUTORY APPLICATION NOS. 1­3 (Applications for condonation of delay in filing the Appeal) Commissioner of Service Tax­I, Mumbai ........Appellant(s) ­Versus­ Weizmann Forex Ltd. Etc. Etc. ........Respondent(s) OFFICE REPORT  The Office Report dated 2 nd December 2015 in the matter above­mentioned was listed before the Ld. Registrar Court on 4 th December 2015, when the following orders were passed: “ Sole respondent in C.A. No.5252/2015 has not filed the vakalatnama, despite the undertaking given on the last date of hearing. None has appeared for today. Service was otherwise complete. Common sole respondent of remaining both the appeals is yet not served. Appellant to take fresh steps to effect service. List again on 19.2.2016. ” It is submitted that Mr. M.P. Devanath, Advocate has on 8 th December 2015 filed Vakalatnama / Appearance on behalf of the Respondent No.1 (Sole Respondent in C.A. No.5252/2015), but he has not filed Counter Affidavit so far. It is further submitted that Counsel for the Appellant has not taken fresh steps to effect service on unserved Respondent No.2 (Common Sole Respondent in Civil Appeal No.5253­5254/2015).   It is lastly submitted that Counsel for the Appellant has also not filed deficit court fees as per undertaking given in Para 6 at Page 62 of Petition of Appeal.  The Office Report is listed before the Ld. Registrar Court for orders.  Dated this the 17 th  day of February , 2016. ASSISTANT REGISTRAR

­2­ Copy to:­  1. Mr. B.K. Prasad, Advocate Central Agency Section. 2. Mr. M.P. Devanath, Advocate 5, Jangpura Extension, Link Road, New Delhi. ASSISTANT REGISTRAR c1

\202 ITEM NO.48 REGISTRAR COURT. 1 SECTION III 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 MR. PAWAN DEV KOTWAL Civil Appeal No(s). 5252-5254/2015 COMMISSIONER OF SERVICE TAX-I, MUMBAI Appellant(s) VERSUS WEIZMANN FOREX LTD. ETC. ETC. Respondent(s) (with appln. (s) for condonation of delay in filing appeal. and stay) Date : 19/02/2016 These appeals were called on for hearing today. For Appellant(s) Ms. Alka Agrawal, Adv. Mr. B. Krishna Prasad,Adv. For Respondent(s) Mr. Anandh K., Adv. Mr. M. P. Devanath,Adv. UPON hearing the counsel the Court made the following O R D E R Sole respondent in CA No.5252/2015 to file counter affidavit within four weeks' time. Last opportunity is granted for taking fresh steps for service of respondent No.2 in Civil Appeal No(s). 5253-5254/2015 within two weeks' time. Notice thereafter be issued. Deficit court fee be also filed within two weeks' time.Signature Not Verified List again on 4.5.2016.Digitally signed byRupam DhamijaDate: 2016.02.1916:23:18 ISTReason: (PAWAN DEV KOTWAL) Registrar

ITEM NO.31 REGISTRAR COURT. 2 SECTION III 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 MR. M V RAMESH Civil Appeal No(s). 10815-10819/2014 COMMISSIONER OF SERVICE TAX III MUMBAI Appellant(s) VERSUS M/S VODAFONE INDIA LTD Respondent(s) (with appln. (s) for permission to file additional documents) WITH C.A. No. 5307/2015 (With appln.(s) for stay and Office Report) Date : 18/02/2016 These appeals were called on for hearing today. For Appellant(s) Mr.R.K.Verma,Adv. Mr. B. Krishna Prasad,Adv. For Respondent(s) Mr.Tusha Jarwal,adv. Ms. B. Vijayalakshmi Menon,Adv. Ms.Rachana Yadav,adv. Mr. R. Chandrachud,Adv. UPON hearing the counsel the Court made the following O R D E R Four weeks time as last chance is given to the Ld.counsel for the appellant to comply with the terms of the order dated 11.12.2015 of this Court. List the matter again on 08.04.2016. (M V RAMESH) Registrar SB

-: 1 :- SECTION­III   IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOS. 10815­10819 OF 2014 AND 5307 OF 2015 Commissioner of Service Tax, Mumbai II Etc. ...Appellant(s) ­Versus­ M/s. Vodafone India Ltd. Etc. Etc. ...Respondent(s) OFFICE REPORT The Office Report dated 11 th  December 2015 in the matters above­mentioned was listed before the Ld. Registrar Court on 14 th  December 2015 when the following orders were passed:­ “The sole respondent in all the matters has already filed the  counter affidavit. Ld. counsel for the appellant shall file the deficit court  fee  within four weeks. List the matter again on 18.02.2016. ” It is submitted that Counsel for the appellant in both the matters has not filed deficit court fee so far. The Office Report is listed before the Ld. Registrar Court for orders. Dated this the 15 th  Day of February, 2016.    ASSISTANT REGISTRAR Copy to:  1. Mr. B.K. Prasad, Advocate Central Agency Section.  2. Mr. Vijaylakshmi Menon, Advocate  30, Nizammuddin (East),  New Delhi­110013. 3. Mr. R. Chandrachud, Advocate 231, M.C. Setalvad Chambers Block.     ASSISTANT REGISTRAR C­2

Î ITEM NO.31 REGISTRAR COURT. 2 SECTION III 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 MR. M V RAMESH Civil Appeal No(s). 10815-10819/2014 COMMISSIONER OF SERVICE TAX III MUMBAI Appellant(s) VERSUS M/S VODAFONE INDIA LTD Respondent(s) (with appln. (s) for permission to file additional documents) WITH C.A. No. 5307/2015 (With appln.(s) for stay and Office Report) Date : 18/02/2016 These appeals were called on for hearing today. For Appellant(s) Mr.R.K.Verma,Adv. Mr. B. Krishna Prasad,Adv. For Respondent(s) Mr.Tusha Jarwal,adv. Ms. B. Vijayalakshmi Menon,Adv. Ms.Rachana Yadav,adv. Mr. R. Chandrachud,Adv. UPON hearing the counsel the Court made the following O R D E R Four weeks time as last chance is given to the Ld.counsel for the appellant to comply with the terms of the order dated 11.12.2015 of this Court.Signature Not VerifiedDigitally signed byList the matter again on 08.04.2016.Sushma Kumari BajajDate: 2016.02.1816:34:45 TLTReason: (M V RAMESH) Registrar SB

ITEM NO.11 COURT NO.4 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 Diary No(s). 42310/2015 COMMISSIONER OF SERVICE TAX DELHI -IV Appellant(s) VERSUS M/S ACQUIRE SERVICES PVT LTD Respondent(s) (with appln. (s) for condonation of delay in filing appeal and office report) Date : 22/01/2016 This appeal was called on for hearing today. CORAM : HON'BLE MR. JUSTICE DIPAK MISRA HON'BLE MR. JUSTICE N.V. RAMANA For Appellant(s) Mr. Tushar Mehta, ASG Mr. Rajiv Nanda, Adv. Ms. Aruna Gupta, Adv. Mr. B. Krishna Prasad, AOR For Respondent(s) Mr. V. Lakshmikumaran, Adv. Mr. M.P. Devanath, Adv. Ms. L. Charanya, Adv. Mr. Hemant Bajaj, Adv. Mr. Anandh K., Adv. Mr. Aditya Bhattacharya, Adv. UPON hearing the counsel the Court made the following O R D E R Delay condoned. Let this matter be listed along with Civil Appeal No.5307 of 2015. (Gulshan Kumar Arora) (H.S. Parasher) Court Master Court Master

DITEM NO.11 COURT NO.4 SECTION III S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGSCivil Appeal Diary No(s). 42310/2015COMMISSIONER OF SERVICE TAX DELHI -IV Appellant(s) VERSUSM/S ACQUIRE SERVICES PVT LTD Respondent(s)(with appln. (s) for condonation of delay in filing appeal and office report)Date : 22/01/2016 This appeal was called on for hearing today.CORAM : HON'BLE MR. JUSTICE DIPAK MISRA HON'BLE MR. JUSTICE N.V. RAMANAFor Appellant(s) Mr. Tushar Mehta, ASGMr. Rajiv Nanda, Adv.Ms. Aruna Gupta, Adv.Mr. B. Krishna Prasad, AOR For Respondent(s) Mr. V. Lakshmikumaran, Adv.Mr. M.P. Devanath, Adv.Ms. L. Charanya, Adv.Mr. Hemant Bajaj, Adv.Mr. Anandh K., Adv.Mr. Aditya Bhattacharya, Adv. UPON hearing the counsel the Court made the following O R D E RDelay condoned.Let this matter be listed along with Civil Appeal No.5307 of 2015.(Gulshan Kumar Arora) (H.S. Parasher) Court Master Court Master

ITEM NO.53 REGISTRAR COURT. 2 SECTION III 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 MR. M V RAMESH Civil Appeal No(s). 10815-10819/2014 COMMISSIONER OF SERVICE TAX III MUMBAI Appellant(s) VERSUS M/S VODAFONE INDIA LTD Respondent(s) (with appln. (s) for permission to file lengthy list of dates and stay) WITH C.A. No. 5307/2015 (With appln.(s) for stay and Office Report) Date : 14/12/2015 These appeals were called on for hearing today. For Appellant(s) Mr.Sumanta S.Bandyopadhyay,Adv. Mr. B. Krishna Prasad,Adv. For Respondent(s) Ms.Charu Tripathi,adv. Ms. B. Vijayalakshmi Menon,Adv. Ms.Hitakshi Mittal,Adv. Mr. R. Chandrachud,Adv. UPON hearing the counsel the Court made the following O R D E R The sole respondent in all the matters has already filed the counter affidavit. … ......2

ITEM NO.53 -2- Ld.counsel for the appellant shall file the deficit court fee within four weeks. List the matter again on 18.02.2016. (M V RAMESH) Registrar SB

SECTION ­ III        IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION  CIVIL APPEAL NOS. 10815-10819 OF 2014 AND 5307 OF 2015 Commissioner of Service Tax, Mumbai II ETC.    ........Appellant s           ­Versus­ Vodafone India Ltd. ETC. ETC.                          ........Respondents OFFICE REPORT CIVIL APPEAL NOS.10815­10819 OF 2014 The matters above­mentioned alongwith S.L.P. © No.29712 of 2014 were listed before Ld. Registrar's Court on 29 th September, 2015 when the following orders were passed: “ SLP © No.29712/2014  The office report is that the Ld. Counsel for the sole respondent has already filed the counter affidavit. Viewed thus, the matter shall be processed for listing before the Hon'ble Court on its own turn. Civil Appeal Nos.5307/2015 & 10815­10819/2014   Four weeks time as last chance is given to the sole respondent in both the matters to file counter affidavit.  List the matter again on 14.12.2015.” It is submitted that Civil Appeal Nos.5307/2015 & 10815­10819/2014  are admitted appeals and tagged with SLP © No.29712 of 2014.   Civil Appeal Nos. 10815­10819/2014 Ms. Vijayalakshmi Menon, Counsel for the sole respondent has on 11 th December, 2015 filed Counter Affidavit. It is submitted here that Mr. B.K. Prasad, counsel for the appellant has mentioned in para 6 at page No.52 of petition of appeal regarding the valuation of the matter which is assessed as Rs. 36,44,18,798/­ and counsel has undertaken to deposit the remaining court fee after notice as per amended rules. However, counsel has not filed deficit court fee so far.  ...2/­

­2­ Civil Appeal Nos.5307/2015 Mr. R. Chandrachud, Counsel for the sole respondent in Civil Appeal No.5307 of 2015 has on 29 th  October, 2015 filed Counter Affidavit. It is submitted here that Mr. B.K. Prasad, Counsel for the appellant in C.A. No. 5307 of 2015 also has not filed deficit Court Fee despite this Registry's letter dated 30 th  October, 2015. The matters are  listed before the Ld. Registrar's Court for orders. Dated this the 11 th  day of December, 2015. ASSISTANT REGISTRAR Copy to:­  1  Mr. B.K. Prasad,  Advocate for appellant in all matters, Central Agency Section 2 Ms. Vijayalakshmi Menon, Advocate, 30, Nizammuddin (East), New Delhi­13. 3 Mr R. Chandrachud, Advocate 231, M.C. Setalvad Block.           ASSISTANT REGISTRAR c1

ì ITEM NO.53 REGISTRAR COURT. 2 SECTION III 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 MR. M V RAMESH Civil Appeal No(s). 10815-10819/2014 COMMISSIONER OF SERVICE TAX III MUMBAI Appellant(s) VERSUS M/S VODAFONE INDIA LTD Respondent(s) (with appln. (s) for permission to file lengthy list of dates and stay) WITH C.A. No. 5307/2015 (With appln.(s) for stay and Office Report) Date : 14/12/2015 These appeals were called on for hearing today. For Appellant(s) Mr.Sumanta S.Bandyopadhyay,Adv. Mr. B. Krishna Prasad,Adv. For Respondent(s) Ms.Charu Tripathi,adv. Ms. B. Vijayalakshmi Menon,Adv. Ms.Hitakshi Mittal,Adv. Mr. R. Chandrachud,Adv. UPON hearing the counsel the Court made the following O R D E R The sole respondent in all the matters has already filed theSignature Not VerifiedDigitally signed bySushma Kumari Bajaj counter affidavit.Date: 2015.12.1416:40:12 TLTReason: .........2ITEM NO.53 -2- Ld.counsel for the appellant shall file the deficit court feewithin four weeks. List the matter again on 18.02.2016. (M V RAMESH)

RegistrarSB

ITEM NO.53 REGISTRAR COURT. 1 SECTION III 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 MRS. RACHNA GUPTA Civil Appeal No(s). 5252-5254/2015 COMMISSIONER OF SERVICE TAX-I, MUMBAI Appellant(s) VERSUS WEIZMANN FOREX LTD. ETC. ETC. Respondent(s) (with appln. (s) for condonation of delay in filing appeal. and stay) Date : 04/12/2015 These appeals were called on for hearing today. For Appellant(s) Mr. Praneet Pranav, Adv. Mr. B. Krishna Prasad,Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Sole respondent in C.A. No.5252/2015 has not filed the vakalatnama, despite the undertaking given on the last date of hearing. None has appeared for today. Service was otherwise complete. Common sole respondent of remaining both the appeals is yet not served. Appellant to take fresh steps to effect service. List again on 19.2.2016. (RACHNA GUPTA) Registrar

SECTION­III   IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOS. 5252­5254 OF 2015 with INTERLOCUTORY APPLICATION NO.1­3 [Application for condonation of delay in filing appeal] Commissioner of Service Tax­I, Mumbai  ...Appellant(s) ­Versus­ Weizmann Forex Ltd. Etc. Etc. ...Respondent(s) OFFICE REPORT The Office Report dated 10 th  September 2015 in the matters above­mentioned was listed before the Ld. Registrar Court on 14 th  September 2015, when the following order was passed:  “The ld. Counsel, Mr Hemant Bajaj appearing on behalf of Mr M.P.Devnath, Advocate­on­record, for the respondent No.1 in C.A.NO.5252/2015 has submitted that he has already filed the vakalatnama but the office report fails to suggest anything in that respect. Office to verify. In the meantime, liberty is granted to file counter affidavit within four weeks time. Await service in respect of respondent no.2(common sole respondent) in C.A.NOS.5253 and 5254 OF 2015. List again on 4.12.2015. ” It is submitted that Mr. M.P. Devanath, Advocate appearing for Respondent No.1 (Sole Respondent in C.A. No.5252 of 2015) has neither filed Vakalatnama /Appearance nor Counter Affidavit so far.  It is further submitted that neither A.D. Card nor unserved cover containing the show cause notice and petition of appeal has been received back from Respondent No.2 (Common Sole Respondent in C.A. No.5253­5254 of 2015). The Office Report is listed before the Ld. Registrar Court for orders. Dated this the 2 nd  day of December , 2015.    ASSISTANT REGISTRAR Copy to:  1. Mr. B.K. Prasad, Advocate Central Agency Section.  2. Mr. M.P. Devanath, Advocate 5, Jangpura Extension, Link Road, New Delhi.    ASSISTANT REGISTRAR C­2

ITEM NO.53 REGISTRAR COURT. 1 SECTION III 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 MRS. RACHNA GUPTACivil Appeal No(s). 5252-5254/2015COMMISSIONER OF SERVICE TAX-I, MUMBAI Appellant(s) VERSUSWEIZMANN FOREX LTD. ETC. ETC. Respondent(s)(with appln. (s) for condonation of delay in filing appeal. and stay)Date : 04/12/2015 These appeals were called on for hearing today.For Appellant(s) Mr. Praneet Pranav, Adv. Mr. B. Krishna Prasad,Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E RSole respondent in C.A. No.5252/2015 has not filed thevakalatnama, despite the undertaking given on the last date ofhearing. None has appeared for today. Service was otherwisecomplete.Common sole respondent of remaining both the appeals isyet not served. Appellant to take fresh steps to effectservice.List again on 19.2.2016. (RACHNA GUPTA) Registrar

ITEM NO.51 COURT NO.1 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). 6556/2015 COMMISSIONER OF SERVICE TAX-II Appellant(s) VERSUS M/S GAP INTERNATIONAL SOURCING (INDIA) PVT. LTD. Respondent(s) (with appln. (s) for exemption from filing c/c of the impugned judgment, stay and office report) WITH C.A. D 18755/2015 (With appln.(s) for condonation of delay in filing appeal. and Office Report) Date : 05/10/2015 These appeals were called on for hearing today. CORAM : HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE AMITAVA ROY For Appellant(s) Mr. P.K. Mullick, Adv. Mr. Subhash CAcharya, Adv. For Mr. B. Krishna Prasad,Adv. For Respondent(s) Mr. S. Nandakumar, Adv. Mr. R. Satish Kumar, Adv. Mr. Parivesh Singh, Adv. Mr. Ranjeet Singh, Adv. Mr. P. Sriivasa, Adv. Mr. Naresh Kumar,Adv. Mr. Rajeev Maheshwaranand Roy,Adv. UPON hearing the counsel the Court made the following O R D E R Mr. Naresh Kumar, learned counsel for the respondent has circulated a letter praying for adjournment on the ground of filing counter affidavit. As prayed list the matter after four weeks. (Neetu Khajuria) Sr.P.A. (Vinod Kulvi) Assistant Registrar

8 ITEM NO.51 COURT NO.1 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). 6556/2015 COMMISSIONER OF SERVICE TAX-II Appellant(s) VERSUS M/S GAP INTERNATIONAL SOURCING (INDIA) PVT. LTD. Respondent(s) (with appln. (s) for exemption from filing c/c of the impugned judgment, stay and office report) WITH C.A. D 18755/2015 (With appln.(s) for condonation of delay in filing appeal. and Office Report) Date : 05/10/2015 These appeals were called on for hearing today. CORAM : HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE AMITAVA ROY For Appellant(s) Mr. P.K. Mullick, Adv. Mr. Subhash CAcharya, Adv. For Mr. B. Krishna Prasad,Adv. For Respondent(s) Mr. S. Nandakumar, Adv. Mr. R. Satish Kumar, Adv. Mr. Parivesh Singh, Adv. Mr. Ranjeet Singh, Adv. Mr. P. Sriivasa, Adv. Mr. Naresh Kumar,Adv. Mr. Rajeev Maheshwaranand Roy,Adv. UPON hearing the counsel the Court made the following O R D E R Mr. Naresh Kumar, learned counsel for the respondent has circulated a letter praying for adjournment on the ground of filing counter affidavit.Signature Not Verified As prayed list the matter after four weeks.Digitally signed byNEETU KHAJURIADate: 2015.10.0617:52:10 ISTReason: (Neetu Khajuria) (Vinod Kulvi) Sr.P.A. Assistant Registrar

ITEM NO.83 REGISTRAR COURT. 1 SECTION III 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 MR. SURAJIT DEY Civil Appeal No(s). 5252-5254/2015 COMMISSIONER OF SERVICE TAX-I, MUMBAI Appellant(s) VERSUS WEIZMANN FOREX LTD. ETC. ETC. Respondent(s) (with appln. (s) for condonation of delay in filing appeal. and stay) Date : 14/09/2015 These appeals were called on for hearing today. For Appellant(s) Mr Praneet Pranav,Adv. Mr. B. Krishna Prasad,Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R The ld. Counsel, Mr Hemant Bajaj appearing on behalf of Mr M.P.Devnath, Advocate-on-record, for the respondent No.1 in C.A.NO.5252/2015 has submitted that he has already filed the vakalatnama but the office report fails to suggest anything in that respect. Office to verify. In the meantime, liberty is granted to file counter affidavit within four weeks time. Await service in respect of respondent no.2(common sole respondent) in C.A.NOS.5253 and 5254 OF 2015. List again on 4.12.2015. (SURAJIT DEY) Registrar

SECTION ­ III        IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION  CIVIL APPEAL NOS.5252­5254 OF 2015 WITH INTERLOCUTORY APPLICATION NOS. 1­3 (Applications for condonation of delay in filing the Appeal) Commissioner of Service Tax­I, Mumbai ........Appellant(s)           ­Versus­ Weizmann Forex Ltd. Etc. Etc. ........Respondent(s) OFFICE REPORT  The matter above­mentioned was listed before the Hon'ble Court on 9 th  July 2015, when the Court was pleased to pass the following orders: “Notice.” Accordingly, show cause notice was issued to both the Respondents on 31 st July 2015 through Regd. A.D. Post. A.D. Card duly signed with rubber stamp has been received back from the Respondent No.1 (Sole Respondent in C.A. No.5252/2015).  Neither A.D. Card nor unserved cover containing the said notice has been received back from the Respondent No.2 (Common Sole Respondent in Civil Appeal No.5253­5254/2015).   The Office Report is listed before the Ld. Registrar Court for orders.  Dated this the 10 th  day of September , 2015. ASSISTANT REGISTRAR Copy to:­  Mr. B.K. Prasad, Advocate Central Agency Section. ASSISTANT REGISTRAR c1

î ITEM NO.83 REGISTRAR COURT. 1 SECTION III 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 MR. SURAJIT DEY Civil Appeal No(s). 5252-5254/2015 COMMISSIONER OF SERVICE TAX-I, MUMBAI Appellant(s) VERSUS WEIZMANN FOREX LTD. ETC. ETC. Respondent(s) (with appln. (s) for condonation of delay in filing appeal. and stay) Date : 14/09/2015 These appeals were called on for hearing today. For Appellant(s) Mr Praneet Pranav,Adv. Mr. B. Krishna Prasad,Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R The ld. Counsel, Mr Hemant Bajaj appearing on behalf of Mr M.P.Devnath, Advocate-on-record, for the respondent No.1 in C.A.NO.5252/2015 has submitted that he has already filed the vakalatnama but the office report fails to suggest anything in that respect. Office to verify. In the meantime, liberty is granted to file counter affidavit within four weeks time. Await service in respect of respondent no.2(common sole respondent) in C.A.NOS.5253 and 5254 OF 2015.Signature Not VerifiedDigitally signed byHema JoshiDate: 2015.09.16 List again on 4.12.2015.16:55:26 ISTReason: (SURAJIT DEY) Registrar

D ITEM NO.43 COURT NO.1 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 Diary No(s). 21301/2015 COMMISSIONER OF SERVICE TAX-II Appellant(s) VERSUS M/S GAP INTERNATIONAL SOURCING (INDIA) PVT. LTD. Respondent(s) (With appln. (s) for condonation of delay in filing appeal. and office report) Date : 21/08/2015 This appeal was called on for hearing today. CORAM : HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE AMITAVA ROY For Appellant(s) Mr. Mukul Rohatgi, Attorney General Mr. Subas C. Acharya, Adv. Mr. P.K. Mullick, Adv. For Mr. B. Krishna Prasad,Adv. For Respondent(s) Mr. N. Venkatraman, Sr. Adv. Mr. R. Satish Kumar, Adv. Mr. M. Soundarasaran Kumar, Adv. For Mr. Naresh Kumar,Adv. UPON hearing the counsel the Court made the following O R D E R Notice. Tag with Civil Appeal D. No.18755 of 2015. (Neetu Khajuria) (Vinod Kulvi) Sr.P.A. Assistant RegistrarSignature Not VerifiedDigitally signed byNEETU KHAJURIADate: 2015.08.2117:12:50 ISTReason:

ITEM NO.33 COURT NO.1 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 Diary No(s). 16887/2015 COMMISSIONER OF SERVICE TAX DELHI-IV Appellant(s) VERSUS M/S.MICROSOFT CORPORATION (INDIA) PVT. LTD. Respondent(s) (With appln. (s) for condonation of delay in filing appeal. and office report) Date : 10/07/2015 This appeal was called on for hearing today. CORAM : HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE ARUN MISHRA HON'BLE MR. JUSTICE AMITAVA ROY For Appellant(s) Mr. Rupesh Kumar, Adv. Ms. Shirin Khajuria, Adv. Mr. B. Krishna Prasad,Adv. For Respondent(s) Mr. Tarun Gulati, Adv. Mr. Tushal Gupta, Adv. Mr. Rahul Jain, Adv. Mr. R. Chandrachud,Adv. UPON hearing the counsel the Court made the following O R D E R Delay condoned. Admit. Tag with S.L.P.(C) No.29712 of 2014. (Neetu Khajuria) Sr.P.A. (Vinod Kulvi) Assistant Registrar

H ITEM NO.33 COURT NO.1 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 Diary No(s). 16887/2015 COMMISSIONER OF SERVICE TAX DELHI-IV Appellant(s) VERSUS M/S.MICROSOFT CORPORATION (INDIA) PVT. LTD. Respondent(s) (With appln. (s) for condonation of delay in filing appeal. and office report) Date : 10/07/2015 This appeal was called on for hearing today. CORAM : HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE ARUN MISHRA HON'BLE MR. JUSTICE AMITAVA ROY For Appellant(s) Mr. Rupesh Kumar, Adv. Ms. Shirin Khajuria, Adv. Mr. B. Krishna Prasad,Adv. For Respondent(s) Mr. Tarun Gulati, Adv. Mr. Tushal Gupta, Adv. Mr. Rahul Jain, Adv. Mr. R. Chandrachud,Adv. UPON hearing the counsel the Court made the following O R D E R Delay condoned. Admit. Tag with S.L.P.(C) No.29712 of 2014. (Neetu Khajuria) (Vinod Kulvi) Sr.P.A. Assistant RegistrarSignature Not VerifiedDigitally signed byNEETU KHAJURIADate: 2015.07.1112:14:30 ISTReason:

ITEM NO.23 COURT NO.1 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 Diary No(s). 16046/2015 COMMISSIONER OF SERVICE TAX-I, MUMBAI Appellant(s) VERSUS WEIZMANN FOREX LTD. ETC. ETC. Respondent(s) (With appln. (s) for condonation of delay in filing appeal) Date : 09/07/2015 This appeal was called on for hearing today. CORAM : HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE ARUN MISHRA HON'BLE MR. JUSTICE AMITAVA ROY For Appellant(s) Mr. Maninder Singh, ASG Ms.Nisha Bagchi, Adv. Mr. Abhay Kumar, Adv. Ms. Pooja Sharma, Adv. Mr. B. Krishna Prasad,Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Notice. [ Charanjeet Kaur ] [ Vinod Kulvi ] A.R.-cum-P.S. Asstt. Registrar

6 ITEM NO.23 COURT NO.1 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 Diary No(s). 16046/2015 COMMISSIONER OF SERVICE TAX-I, MUMBAI Appellant(s) VERSUS WEIZMANN FOREX LTD. ETC. ETC. Respondent(s) (With appln. (s) for condonation of delay in filing appeal) Date : 09/07/2015 This appeal was called on for hearing today. CORAM : HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE ARUN MISHRA HON'BLE MR. JUSTICE AMITAVA ROY For Appellant(s) Mr. Maninder Singh, ASG Ms.Nisha Bagchi, Adv. Mr. Abhay Kumar, Adv. Ms. Pooja Sharma, Adv. Mr. B. Krishna Prasad,Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Notice. [ Charanjeet Kaur ] [ Vinod Kulvi ] A.R.-cum-P.S. Asstt. RegistrarSignature Not VerifiedDigitally signed byCharanjeet KaurDate: 2015.07.0916:35:19 ISTReason:

ITEM NO.22 COURT NO.1 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 Diary No. 38259 of 2014 COMMISSIONER OF SERVICE TAX III, MUMBAI Appellant(s) VERSUS M/S VODAFONE INDIA LTD Respondent(s) (with appln. (s) for condonation of delay in filing appeal. and office report) Date : 02/12/2014 This appeal was called on for hearing today. CORAM : HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE MADAN B. LOKUR HON'BLE MR. JUSTICE A.K. SIKRI For Appellant(s) Mr. P.S. Narasimha, ASG Ms. Aparajita, Adv. Ms. Sadhana Sandhu, Adv. Mr. R.K. Verma, Adv. For Mr. B. Krishna Prasad,Adv. For Respondent(s) Mr. S. Ganesh, Sr. Adv. Ms. Anuradha Dutt, Adv. Ms. B. Vijayalakshmi Menon,Adv. Mr. Tushar Jarwal, Adv. Mr. Kuber Dewan, Adv. Mr. Rahul Sateeja, Adv. Mr. Prasad Paranjape, Adv. UPON hearing the counsel the Court made the following O R D E R Delay condoned. Admit. Tag with S.L.P.(C) No.29712 of 2014. No stay. (Neetu Khajuria) Sr.P.A. (Vinod Kulvi) Assistant Registrar

4 ITEM NO.22 COURT NO.1 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 Diary No. 38259 of 2014 COMMISSIONER OF SERVICE TAX III, MUMBAI Appellant(s) VERSUS M/S VODAFONE INDIA LTD Respondent(s) (with appln. (s) for condonation of delay in filing appeal. and office report) Date : 02/12/2014 This appeal was called on for hearing today. CORAM : HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE MADAN B. LOKUR HON'BLE MR. JUSTICE A.K. SIKRI For Appellant(s) Mr. P.S. Narasimha, ASG Ms. Aparajita, Adv. Ms. Sadhana Sandhu, Adv. Mr. R.K. Verma, Adv. For Mr. B. Krishna Prasad,Adv. For Respondent(s) Mr. S. Ganesh, Sr. Adv. Ms. Anuradha Dutt, Adv. Ms. B. Vijayalakshmi Menon,Adv. Mr. Tushar Jarwal, Adv. Mr. Kuber Dewan, Adv. Mr. Rahul Sateeja, Adv. Mr. Prasad Paranjape, Adv. UPON hearing the counsel the Court made the following O R D E R Delay condoned. Admit. Tag with S.L.P.(C) No.29712 of 2014.Signature Not VerifiedDigitally signed by No stay.NEETU KHAJURIADate: 2014.12.0316:36:05 ISTReason: (Neetu Khajuria) (Vinod Kulvi) Sr.P.A. Assistant Registrar

ITEM NO.801 COURT NO.1 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 Diary No(s). 38259/2014 COMMISSIONER OF SERVICE TAX III MUMBAI Appellant(s) VERSUS M/S VADAFONE INDIA LTD Respondent(s) Date : 01/12/2014 This appeal was mentioned today. CORAM : HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE A.K. SIKRI For Appellant(s) Mr.Mukul Rohtagi, A.G.for India Mr.R.K.Verma, Adv. Mr. B. Krishna Prasad,Adv. For Respondent(s) Ms.Anuradha Dutt, Adv. Mr.Tushar Jarwal, Adv. Mr.Kuber Dewan, Adv. For Ms.Vijayalakshi Menon, Adv. UPON hearing the counsel the Court made the following O R D E R List on 2 nd December, 2014 before an appropriate Bench. (G.V.Ramana) (Vinod Kulvi) Court Master Asstt.Registrar

d ITEM NO.801 COURT NO.1 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 Diary No(s). 38259/2014 COMMISSIONER OF SERVICE TAX III MUMBAI Appellant(s) VERSUS M/S VADAFONE INDIA LTD Respondent(s) Date : 01/12/2014 This appeal was mentioned today. CORAM : HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE A.K. SIKRI For Appellant(s) Mr.Mukul Rohtagi, A.G.for India Mr.R.K.Verma, Adv. Mr. B. Krishna Prasad,Adv. For Respondent(s) Ms.Anuradha Dutt, Adv. Mr.Tushar Jarwal, Adv. Mr.Kuber Dewan, Adv. For Ms.Vijayalakshi Menon, Adv. UPON hearing the counsel the Court made the following O R D E R List on 2nd December, 2014 before an appropriate Bench. (G.V.Ramana) (Vinod Kulvi) Court Master Asstt.RegistrarSignature Not VerifiedDigitally signed byRamana Venkata GantiDate: 2014.12.0116:32:23 ISTReason: