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Union Of India vs M/S Intercontinental ...

on 7 March, 2018

Supreme Court of India


Union Of India vs M/S Intercontinental ... on 7 March, 2018
Author: A Sikri
Bench: A Bhushan, A Sikri
REPORTABLE

IN THE SUPREME COURT OF INDIA

CIVIL APPELLATE JURISDICTION

CIVIL APPEAL NO. 2013 OF 2014

UNION OF INDIA & ANR. .................................. APPELLANT(S)

VERSUS

M/S. INTERCONTINENTAL CONSULTANTS


AND TECHNOCRATS PVT. LTD. ............................ RESPONDENT(S)

WITH

CIVIL APPEAL NOS. 295-299 OF 2014

CIVIL APPEAL NO. 2021 OF 2014

CIVIL APPEAL NOS. 4340-4341 OF 2014

CIVIL APPEAL NO. 6866 OF 2014

CIVIL APPEAL NO. 7685 OF 2014

CIVIL APPEAL NO. 7688 OF 2014

CIVIL APPEAL NO. 8056 OF 2015

CIVIL APPEAL NO. 3360 OF 2015

TRANSFER PETITION (CIVIL) NOS. 1043-1045 OF 2017

Signature Not Verified CIVIL APPEAL NO. 6090 OF 2017


Digitally signed by
NIDHI AHUJA

CIVIL APPEAL NOS. 10626-10627 OF 2017


Date: 2018.03.08
16:44:49 IST
Reason:

Indian Kanoon - http://indiankanoon.org/doc/64314027/ 1


Union Of India vs M/S Intercontinental ... on 7 March, 2018

TRANSFER PETITION (CIVIL) NOS. 1932-1934 OF 2017

Civil Appeal No. 2013 of 2014 with Ors. Page 1 of


# CIVIL APPEAL NO. 6864 OF 2014

CIVIL APPEAL NO. 6865 OF 2014

CIVIL APPEAL NOS. 4536-4537 OF 2016

CIVIL APPEAL NO. 5130 OF 2016

CIVIL APPEAL NO. 4975 OF 2016

CIVIL APPEAL NO. 5453 OF 2016

CIVIL APPEAL NOS. 10223-10224 OF 2017

AND

CIVIL APPEAL NO. 5444 OF 2017

JUDGMENT

A.K. SIKRI, J.

In all these appeals, legal issue that needs determination is almost identical, though there may be
little variation on facts.

This difference pertains to the nature of services provided by the respondents/assessees who are all
covered by the service tax.

The fringe diferences in the nature of services, however, nature of differences, however, has no
impact on the final outcome.

2) All the assessees are paying service tax. The services which these assessees are rendering broadly
fall in the following four categories:

(a) Consulting engineering services.

(b) Share transfer agency services.

(c) Custom house agent services covered by the head clearing

and forwarding agent.

(d) The site formation and clearances, excavation and earth

Indian Kanoon - http://indiankanoon.org/doc/64314027/ 2


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