Page 51 - GSTL_2nd July 2020 _Vol 38_Part 1

2020 ] COURT-ROOM HIGHLIGHTS J25
filed or attempted to file Form TRAN-1 within aforesaid period all dealers who
three years, i.e., upto 30-6-2020 shall be entitled to avail ITC.
REPRESENTED BY : Mr. Tushar Mehta, SG, Mr. B. Krishna Prasad,
AOR and Mr. Zoheb Hossain, Advocate, for the
Petitioner.
Mr. Arvind Datar, Senior Advocate (NP),
Ms. Saman Ahsan & Mr. Ayush Sharma, AORs,
Mr. Abhishek A. Rastogi, Ms. Rashmi Deshpande
and Mr. Alok Yadav, Advocates, for the Respondent.

Supply of Tangible Goods service — Charges for
measuring equipment for Gas consumption supplied
to customers by Gas suppliers whether taxable under
SOTG?
The Supreme Court Bench comprising Hon’ble Mr. Justice Dr. D.Y.
Chandrachud, Hon’ble Mr. Justice Hemant Gupta and Hon’ble Mr. Justice Ajay
Rastogi on 5-6-2020 after condoning the delay issued notice in the Civil Appeal
Diary No. 7984 of 2020 filed by Commissioner of Service Tax against the CESTAT
Final Order Nos. A/10909-10914/2019-WZB/AHD, dated 5-4-2019 as reported in
2019 (28) G.S.T.L. 238 (Tri. - Ahmd.) (Adani Gas Ltd. v. Commissioner). While issu-
ing the notice, the Supreme Court passed the following order :
“1. Delay condoned.
2. Issue notice.
3. Mr. Arvind P. Datar, Learned Senior Counsel appearing on behalf
of the respondent with Mr. Mahesh Agarwal, Learned Counsel accepts no-
tice.
4. Mr. Datar states that a Counter affidavit will be filed within a pe-
riod of two weeks from today. The Rejoinder, if any, be filed within a peri-
od of two weeks from the date of receipt of the counter affidavit.
5. The Civil Appeal be listed for hearing and final disposal at the
stage of admission on 21 July, 2020.”
The Appellate Tribunal in its impugned order had held that connection
charges received by gas suppliers from customers are for installation of equip-
ment called SKID at customer’s site to regulate supply of natural gas and to rec-
ord quantity consumed by customers for purpose of billing. Therefore, said
equipment is for use by assessee and not customers. Amount received was held
as not taxable under SOTG services.
REPRESENTED BY : Mr. Sanjay Jain, ASG, Mr. B. Krishna Prasad, AOR,
Mr. D.L. Chidanand and Mr. S.K. Singhania,
Advcoates, for the Petitioner.
Mr. Arvind P. Datar, Senior Advocate, Mr. E.C.
Agrawala, AOR, Mr. Mahesh Agarwal,
Mr. Anshuman Srivastava and Mr. Utkarsh Pratap,
Advocates, for the Respondent.

GST LAW TIMES  2nd July 2020  51