2021 (10) TMI 1286 - SC - Service Tax

Prayer for two days' time to verify the position and submit a note of the advocate-on-record for the Department about the correct position - HELD THAT - The cases covered under concerned sub-category have been notified in the chart following the note presented before us. On next date, the Registry shall arrange the cases as per the sub-categories, referred to above, in the manner mentioned in that chart. This chart is acceptable to the learned counsel appearing for the opposite parties. Further, the common issue involved in all these cases to be dealt with at the outset is about the interpretation of Rule 3(1)(iii) of the Export of Service Rules, 2005. Matters are set down for final disposal on 23.11.2021 when the stated issue will be dealt at the first instance.

Summary

Issues involved:
1. Disposal of cases not connected with the listed group.
2. Settlement under Sabka Vishwas Scheme leading to disposal of a special leave petition.
3. Disposal of Civil Appeal.
4. Verification and categorization of cases under specific subcategories.
5. Setting down matters for final disposal concerning the interpretation of Rule 3(1)(iii) of the Export of Service Rules, 2005.

1. Disposal of cases not connected with the listed group:
The Supreme Court agreed that certain matters were not connected with the group of cases listed for the day and, therefore, decided to de-link them, scheduling a listing after two weeks.

2. Settlement under Sabka Vishwas Scheme leading to disposal of a special leave petition:
In a specific case, it was mentioned that a settlement had occurred under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, resulting in the issuance of a settlement certificate by the competent authority. As a result, the special leave petition was disposed of since there was nothing further to consider.

3. Disposal of Civil Appeal:
Another Civil Appeal was disposed of in accordance with a signed order, with pending applications, if any, also being disposed of.

4. Verification and categorization of cases under specific subcategories:
There was a request for verification and categorization of a case under a specific subcategory by learned counsels. The Additional Solicitor General requested time for verification and submission of a note to clarify the correct position. The Registry was directed to place the matter under the concerned sub-category based on the note provided.

5. Setting down matters for final disposal concerning the interpretation of Rule 3(1)(iii) of the Export of Service Rules, 2005:
The cases were categorized into five broad sub-categories, and a common issue involving the interpretation of Rule 3(1)(iii) of the Export of Service Rules, 2005, was identified. The matters were scheduled for final disposal on a specified date, focusing on addressing the stated issue at the outset. The Registry was instructed to arrange the cases as per the sub-categories mentioned in a chart and ensure that disposed cases need not be notified along with pending ones.

This detailed analysis covers the various issues involved in the legal judgment delivered by the Supreme Court of India, providing a comprehensive overview of the proceedings and decisions made in each specific context.