(A.M. Khanwilkar and C.T. Ravikumar, JJ.)
Commissioner of Service Tax-V, Mumbai ______________ Appellant;
V.
UFO Moviez India Ltd. ___________________________ Respondent.
Civil Appeal No. 181 of 2022 (Arising from Diary No(s). 15834/2020), Decided on January 6, 2022
The Order of the court was delivered by
Order
1. Delay condoned.
2. In the facts of the present case as it is not disputed that the respondent had regularly paid amount towards VAT liability in respect of the subject goods during the relevant period, the question of claiming service tax thereon does not arise.
3. Accordingly, in the facts of the present case, the civil appeal is dismissed.
4. Pending applications stand disposed of.
CIVIL APPEAL Diary No(s). 15834/2020
Commissioner of Service Tax-V, Mumbai ________________ Appellant
v.
M/s. UFO Moviez India Ltd __________________________ Respondent
(IA No. 78637/2020-CONDONATION OF DELAY IN FILING and IA No. 78639/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No. 78638/2020-STAY APPLICATION)
Date : 06-01-2022 This matter was called on for hearing today.
(Before A.M. Khanwilkar and C.T. Ravikumar, JJ.)
For Appellant(s) Mr. N. Venkataraman, ASG
Mr. M.K. Maroria, AOR
Ms. Depanwita Priyanka, Adv
Mr. Rupesh Kumar, Adv
Mr. Apporv Kurup, Adv
Mr. Bhuvan Mishra, Adv
Mr. B.V. Balaram Das, AOR
For Respondent(s) Mr. V. Sridharan, Sr. Adv.
Mr. Aditya Bhattacharya, Adv.
Mr. Vinay Kr. Jain, Adv.
Ms. Apeksha Mehta, Adv.
Ms. Mounica Kasturi, Adv.
Ms. Charanya Lakshmikumaran, AOR
UPON hearing the counsel the Court made the following
ORDER
5. Delay condoned.
6. The appeal is dismissed in terms of the signed order.
7. Pending applications, if any, shall stand disposed of.
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