M/S EMARS MINING CONSTRUCTION PRIVATE LIMITED v. COMMISSIONER OF SERVICE TAX, KOLKATA

ITEM NO.26 REGISTRAR COURT. 2 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. MASHROOR ALAM KHAN

Civil Appeal No(s). 11940-11941/2025

M/S EMARS MINING CONSTRUCTION PRIVATE LIMITED Appellant(s)

COMMISSIONER OF SERVICE TAX, KOLKATA Respondent(s)

Date : 18-12-2025 These appeals were called on for hearing today.

For Appellant(s) : M/S. Cyril Amarchand Mangaldas Aor, AOR Mr. Vikash Kumar Jha, Adv. Ms. Namrata Sadhnani, Adv. For Respondent(s) :

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

Learned counsel for the appellant is directed to take fresh

steps and to file fresh particulars in respect of sole respondent

by 09.01.2026.

As requested, Dasti, in addition, is allowed.

Learned counsel for the appellant is also directed to file

affidavit of valuation alongwith ad-valorem court fee, if any, by

List again on 27.01.2026.

Copy of this Record of Proceedings be furnished to the

concerned learned Advocate-on-Record for information and

compliance.

MASHROOR ALAM KHAN Registrar DM