2021 (10) TMI 1286 - SC - Service Tax

Supreme Court Lists Separate Cases, Disposes of Petition Under Sabka Vishwas Scheme

The Supreme Court delinked certain cases not connected with the listed group, scheduling a separate listing after two weeks. A settlement under the Sabka ... Settlement under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - Interpretation of Rule 3(1)(iii) of the Export of Service Rules, 2005 - De-linking of matters - Categorisation of batch cases into sub-categories for common disposalSettlement under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - Disposal of special leave petition in view of settlement under the Sabka Vishwas Scheme and filing of settlement certificate. - HELD THAT: - Learned counsel for the respondent informed the Court that settlement has been effected under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 and that the competent authority has issued the settlement certificate. In light of this submission the Court found that nothing survives for adjudication in the special leave petition and accordingly disposed of the petition. The respondent undertook to place the settlement certificate on record together with the covering letter of the advocate-on-record by the next day through email so it may be placed in the appropriate file.Special leave petition disposed on account of settlement under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019; settlement certificate to be placed on record.Disposal in terms of signed order - Disposition of Civil Appeal No. 7623 of 2019. - HELD THAT: - The Court recorded that Civil Appeal No. 7623 of 2019 is disposed of in terms of the signed order. No further reasons are articulated in the order itself and pending applications stand disposed of.Civil Appeal No. 7623 of 2019 disposed of in terms of the signed order; pending applications disposed.Categorisation of batch cases into sub-categories for common disposal - De-linking of matters - Administrative direction to organise and place matters in specified sub-categories and to de-link matters not connected with listed group. - HELD THAT: - The Court recorded that certain matters were not connected with the group listed and therefore directed that they be de-linked and re-listed after two weeks. The Registry was directed to arrange the batch of matters according to a chart presented by the Department, which categorised cases into five broad sub-categories (Commission agent or Sales Promotion/Marketing/Support Activities; Money transfer agent; Computer Reservation Service; Telecommunication service/Internet service; Management, Maintenance or Repair Service). The chart was accepted by counsel for the opposite parties and the Registry was to ensure that matters already disposed need not be notified further along with pending cases.Registry to de-link non-connected matters and arrange remaining cases as per accepted sub-categories; disposed matters need not be re-notified.Interpretation of Rule 3(1)(iii) of the Export of Service Rules, 2005 - Listing for final disposal to decide the common question of law concerning Rule 3(1)(iii) of the Export of Service Rules, 2005. - HELD THAT: - The Court identified the common issue to be decided at the outset in the batch as the interpretation of Rule 3(1)(iii) of the Export of Service Rules, 2005. The matters were set down for final disposal on a fixed date so that this stated issue may be dealt with at the first instance. This is an administrative fixation for adjudication of the common legal question and not a substantive adjudication of that issue on merits in the present order.Matters listed for final disposal on the stated date to decide the interpretation of Rule 3(1)(iii) of the Export of Service Rules, 2005.Adjournment for verification of categorisation - Adjournment of C.A. No. 6556/2015 for verification and placement under correct sub-category. - HELD THAT: - Counsel for the respondent pointed out that C.A. No. 6556/2015 pertains to a particular sub-category but was not so listed. The Additional Solicitor General sought two days to verify the position and to submit a note of the advocate-on-record for the Department regarding the correct categorisation. Depending on that note, the Registry was directed to place the matter under the concerned sub-category on the next date fixed.C.A. No. 6556/2015 adjourned for two days to verify categorisation and to be placed under the correct sub-category thereafter.Final Conclusion: The special leave petition was disposed of on account of a settlement under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 with directions to place the settlement certificate on record; Civil Appeal No. 7623 of 2019 was disposed in terms of the signed order; certain matters were de-linked and the remaining batch of cases were directed to be organised into accepted sub-categories and listed for final disposal on the stated date to decide the common question regarding Rule 3(1)(iii) of the Export of Service Rules, 2005. 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.