Indus Towers Limited v. The Commissioner Of Service Tax New Delhi

* IN THE HIGH COURT OF DELHI AT NEW DELHI

Reserved on: 27.07.2018

Pronounced on: 31.10.2018 + CEAC 13/2016, C.M. APPL.37208/2016 VODAFONE MOBILE SERVICES LIMITED ...... Appellant versus COMMISSIONER OF SERVICE TAX, DELHI ..... Respondent + CEAC 6/2017, C.M. APPL.6902/2017 & 37758/2017 COMMISSIONER OF SERVICE TAX, AHMEDABAD .... Appellant versus M/S. VODAFONE MOBILE SERVICES LIMITED ..... Respondent + CEAC 4/2018, C.M. APPL.3649/2018 VODAFONE MOBILE SERVICES LIMITED ...... Appellant versus COMMISSIONER OF SERVICE TAX, DELHI ..... Respondent + SERTA 14/2016, C.M. APPL.45647/2016 INDUS TOWERS LIMITED ...... Appellant versus THE COMMISSIONER OF SERVICE TAX NEW DELHI ..... Respondent + SERTA 15/2016 INDUS TOWERS LIMITED ...... Appellant versus THE COMMISSIONER OF SERVICE TAX NEW DELHI ..... Respondent + SERTA 16/2016 INDUS TOWERS LIMITED ...... Appellant versus THE COMMISSIONER OF SERVICE TAX NEW DELHI ....

Respondent + SERTA 17/2016 INDUS TOWERS LIMITED ...... Appellant versus THE COMMISSIONER OF SERVICE TAX NEW DELHI .... Respondent + SERTA 18/2016, C.M. APPL.33215/2016 TOWER VISION INDIA PRIVATE LIMITED ..... Appellant versus THE COMMISSIONER OF CENTRAL EXCISE (ADJ), NEW DELHI ..... Respondent + SERTA 19/2016, C.M. APPL.37968/2016 & 45237/2016 BHARTI INFRATEL LIMITED .....Appellant versus THE COMMISSIONER OF SERVICE TAX, NEW DELHI ...

+ SERTA 20/2016, C.M. APPL.37971/2016 & 45236/2016 BHARTI INFRATEL LIMITED ...Appellant versus THE COMMISSIONER OF SERVICE TAX, NEW DELHI..Respondent Through :

Sh. V. Laxmi Kumaran with Ms. Aakanksha Munjal, Sh. Karan Sachdeva and Sh. Utkarsh Maria, Advocates, for appellants in Item Nos. CEAC 13/2016 & CEAC 4/2018 and for respondent in CEAC 6/2017. Sh. V. Lakshmi Kumaran, Sh. Karan Sachdev, Sh. Yogendra Aldak and Sh. Gajendra Maheshwari, Advocates, for petitioner in SERTA 19/2016 & SERTA 20/2016.

Sh. Gajendra Maheshwari, Sh. Vikram Narula and Ms. Ananya Sarkar, Advocate, for appellant, in CEAC 13/2016, CEAC 6/2017, CEAC 4/2018, SERTA 14-20/2016.

Sh. Sanjeev Narula, CGSC with Sh. Abhishek Ghai, Advocates, for respondent in CEAC 13/2016, CEAC 6/2017 & CEAC 4/2018. Sh. Gajendra Maheshwari, Advocate, for petitioner, in SERTA 1417/2016. Sh. Tarun Gulati, Sh. Sparsh Bhargava and Sh. Anupam Mishra, Advocates, for intervener, in SERTA 14/2016.

Sh. Deepak Anand, Jr. Standing Counsel with Ms. Hemlata Rawat and Sh. Aayushmaan Vatsyayana, Advocates, for respondents, in SERTA 1520/2016.

CORAM:

HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE SANJEEV SACHDEVA MR. JUSTICE S. RAVINDRA BHAT % 1.

The assessees' appeals are allowed and the Revenue's appeals are dismissed without order on costs.

2.

For detailed judgment, the decision dated 31.10.2018 in CEAC No.12/2016 may be referred to.

S. RAVINDRA BHAT (JUDGE) SANJEEV SACHDEVA (JUDGE) OCTOBER 31, 2018 CEAC 13/2016 and other connected matters Page 2 of 2