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<h1>Appellant's Counsel Fined for Deficit Court Fee: Statement of Case Not Mandatory</h1> <h3>COMMISSIONER OF SERVICE TAX, NEW DELHI Versus M/s. PETRONET LNG LTD.</h3> The Supreme Court held that the appellant's counsel had filed a deficit court fee, noting that a statement of the case was not mandatory as per the ... Supply of tangible goods - transfer of possession and effective control of the tankers - import of services - Levy of service tax on reverse charge basis - Section 65(105)(zzzzj) of the Finance Act, 1994 - extended period of limitation - HELD THAT:- The matter shall be processed for listing before the Hon'ble Court as per rules. Title: Supreme Court Citation: 2016 (9) TMI 1513 - SC OrderSummary: The appellant's counsel filed deficit court fee. Statement of case not mandatory as per amended Supreme Court Rules, 2013. Case to be listed before the Hon'ble Court as per rules.