Commissioner of Service Tax Delhi vs Quick Heal Technologies Limited

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2022 Supreme(SC) 654

ABHAY S. OKA, J. B. PARDIWALA
Commissioner of Service Tax Delhi – Appellant
Versus
Quick Heal Technologies Limited – Respondent

Advocates:
Advocate Appeared:
For the Petitioner(s): Ms. Aishwarya Bhati, ASG Mr. Akshay Amritanshu, Adv. Mr. Durga Dutt, Adv. Mr. Rupesh Kumar, Adv. Mr. Ashutosh Jain, Adv. Mr. Mukesh Kumar Maroria, AOR Mr. Pratap Venugopal, Adv. Ms. Surekha Raman, Adv. Mr. Rahul Unnikrishnan, Adv. Mr. Akhil Abraham Roy, Adv. Mr. Vijay Valsan, Adv. M/S. K J John And Co, AOR
For the Respondent(s): Mr. Pratap Venugopal, Adv. Ms. Surekha Raman, Adv. Mr. Rahul Unnikrishnan, Adv. Mr. Akhil Abraham Roy, Adv. Mr. Vijay Valsan, Adv. M/S. K J John and Co, AOR Mr. Mukesh Kumar Maroria, AOR

JUDGMENT :

J.B. Pardiwala, J.

1. Since the issues raised in both the captioned cases are the same, those were taken up for hearing analogously and are being disposed of by this common judgment.

Civil Appeal (Diary No. 24399 of 2020)

2. Delay condoned.

3. This appeal under Section 35L(b) of the Central Excise Act, 1944 (for short, ‘the Act 1944’), as made applicable to the service tax by Section 83 of Chapter V of the Finance Act, 1994 (for short, ‘the Act 1994’), is at the instance of the revenue and is directed against the order No. 50022/2020 dated 09.01.2020 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for short, ‘the Tribunal’) in the Service Tax Appeal No. 51175 of 2016 by which the Tribunal allowed the appeal filed by the respondent herein (assessee) thereby set aside the Order in Original dated 28.01.2016 passed by the Additional Director General (Adjudication) DGCEI, Delhi.

FACTUAL MATRIX

4. For the sake of convenience, the appellant herein shall be referred to as the “revenue” and the respondent herein shall be referred to as the “assessee”.

5. The assessee is registered with the Service Tax Commissioner, Pune-III for providing taxable services, in

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2022 Supreme(SC) 654

ABHAY S. OKA, J. B. PARDIWALACommissioner of Service Tax Delhi – AppellantVersusQuick Heal Technologies Limited – Respondent

Cases Referred (5)

ABHAY S. OKA, J. B. PARDIWALA
Commissioner of Service Tax Delhi – Appellant
Versus
Quick Heal Technologies Limited – Respondent