M/S. INSIUTE OF CHARTERED FINANCIAL ANALYSTA OF INDIA UNIVER vs. COMMISSIONER OF CUSTOMS AND CENTRAL EXCISE,
What did the High Court hold?
The High Court noted that the learned counsel for the appellant submitted that subsequent developments had substantially redressed the appellant's grievance, leading them to not press the appeals as they had become infructuous. Based on this submission, the Court held that the appeals stand disposed of as having become infructuous. No decision was made on the merits of the original service tax demands or the CESTAT's orders. The Court directed that there shall be no order as to costs, and all pending miscellaneous petitions were to stand closed.
What were the facts?
These are four appeals filed by M/s. Institute of Chartered Financial Analysts of India and its related entities (appellants) against the Commissioner of Customs and Central Excise, Hyderabad-II (respondent). The appeals challenge final orders passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) in 2012, which upheld orders-in-original dated September 29, 2006. The original orders confirmed service tax demands. The appeals were filed under Section 35(G) of the Central Excise Act, 1944, as applicable to service tax under Section 83 of the Finance Act, 1994. The High Court had granted interim stays on the recovery of demands, which were subsequently extended through various interlocutory applications.
What were the issues?
1. Whether the appeals have become infructuous, necessitating their disposal without a decision on merits? (Question of fact and law) Assessee's Contention: The learned counsel for the appellant submitted that due to subsequent developments and pending proceedings before the authorities, the grievance of the appellant has been substantially redressed. Consequently, the appellant does not intend to press the present appeals as they have become infructuous. Revenue's Contention: The judgment does not record any specific contention from the respondent's side regarding the infructuousness of the appeals. The respondent is represented by a Senior Standing Counsel for the Income Tax Department, but their arguments on this specific point are not detailed.
Which sections of the Income-tax Act were involved?
Section 35(G), Section 83
AI-generated summary — verify with the full judgment below
13447l IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THURSDAY, THE TWENTY NINTH DAY OF JANUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA CENTRAL EXCISE APPEALS Nos: 92 93 94 and 95 ot 2012 Central Excise Appeal No.92 of 2012 Appeal under Section 35(G) of the Central Excise Act, 1944 as made Applicable to service tax under Section 83 of the Finance Act, 1994 against the Final Order No.51412012 dated 31-07-2012 passed in Appeal No ST/32l2007 on the file of the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, at Bangalore preferred against the order-in-origrnal No.ST/3212O07, dated 29-09-2006 on the file of the Commissioner of Customs, Central Excise & Service Tax, Hyderabad-ll Commissionerate, Hyderabad. Between: A//S. INSTITUTE OF CHARTERED FINANCIAL ANALYSTS OF INDIA, NO 52, Nagarjuna Hills, Panjagutta, Hyderabad-500082 ...AppellanUAppellant AND COMMISSIONER OF CUSTOMS AND CENTRAL EXCISE, Hyderabad-ll Commissionerate, L.B.Stadium Road, Basheerbagh, Hyderabad-500 004. ..RespondenURespondent l.A. NO: 1 OF 2012(CEAMP. NO: 152 OF 20'l2l Petition under order 39 Rule 1 & 2 R/w Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to restrain the respondents from recoverrng the demands confirmed in the impugned Final Order No. 514 ot 2012 dated 31-7-2012 passed by the Customs, Excise & Service Tax Appellate Tribunal, South Zonal Bench at Bangalore in Appeal No. ST/32l2007 in the above Case.
l.A. NO: 1 OF 2013(CEAMP. NO: 16 OF 2013) Petition under Section '148 R/w 1 51 CPC praying that r the circumstances stated in the affidavit frled rn support of the petition, the High O )urt may be pleased to extend the interim stay granted on 11-12-2012 in CEA.lv LNo 152 of 2012 rn CEA.No 92 of 2012 for further period of 8 weeks or until lhe h': rr ing and disposal of the ROI\/ Application by the Trrbunal. l.A. NO: 2 OF 2013(CEAMP. NO: 35 OF 2013) Petition under Sectron 148 RA/V Section 1 51 CPC circumstances stated rn the affidavit filed in support of the pt: may be pleased to extend the interim order dated. 07-03-201 : 2013 in CEA.No.92 of 2012 for further period upto the date of r 22,2013 or until the drsposal of the Application of ROM by thr: ( praying that rn the tion, the High Court in CEAMP No.16 of ext hearing i.e., July ESTAT, Counsel for the Appellant: Ms. Anushka Rastogi, counsel i-( presenting Mr. Lakshmi Kumaran Sridhara r Counsel for the Respondent: Mr. Vijhay K Punna, SENIOR S tanding Counsel lncome Tax Department Central Excise Ap eal No.93 of 2012 Appeal under Section 35(G) of the Central Excise Act, 1944 as made Applicable to service tax under Section 83 of the Finance I ct, 1994 against the Final Order No 51612012 dated 31-07-2012 passed in App: rl No.5T/40/2007 on the file of the Customs, Excise and Service Tax Appellakr I . bunal, South Zonal Bench, at Bangalore preferred against the order-in-origina I I'c.ST/40/2007, dated 29-09-2006 on the frle of the Commissioner of Custorr.;. Central Excise & Service Tax, Hyderabad-ll Commissionerate, Hyderabad. Between: M/S ICFAIAN FOUNDATION, Plot No.52, NAGARHUNA ll LLS, PANJAGUTTA, HYDERABAD,5OO OB2 . .AppellanUAppellant AND COIVMISSIONER OF CUSTOMS AND CENTRAL EX() SE, HYDERABAD-II COMIVISSIONERAIE, L B,STADIUIU ROAD, BASHEERBA: I-I, HYDERABAD-sOO 004 ...Re ; ron denURespondent
l.A. NO: 1 OF ?O1Z(CEAMP. NO: 153 OF 2012 Petition under order 39 Rute 1 & 2 R/w Section 151 CpC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to restrain the respondents from recovering the demands confirmed in the impunged Final Order No.516/2012 dt. 31-07-2012 passed by the Customs, Excise & Service Tax Appellate Tribunal, South Zonal Bench at Bangalore in Appeal No.5T/40/2007 in the above Case. l.A. NO: 1 OF 2013(CEAMP. NO: 17 OF 2013 Petition under Section 148 R/w 1 51 CPC praying that in the circumstances stated rn the affidavrt filed in support of the petition, the High Court may be pleased to extend the interim stay granted on 1111212012 in CEA.tr/P No.153 of 2012 in CEA.No.93 of 2012 for further period of 8 weeks or until the hearrng and disposal of the ROtt/ Application by the Tribunal. l.A. NO: 2 OF 2013(CEAMP NO: 36 OF 2013) Petitron under Section '151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to extend the interim order d1.0710312O13 in CEAMP.no.17 of 2013 in CEA No 93 of 2012 for further period upto the date of next hearing i.e., July 22,2O13 or until the disposal of the Application of ROM by the CESTAT. Counsel for the Appellant: Ms. Anushka Rastogi, counsel representing Mr. Lakshmi Kumaran Sridharan Counsel for the Respondent: Mr. Vijhay K Punna, SENIOR Standing Counsel lncome Tax Department) Central Excise Appeal No.94 of 2012 Appeal under Section 35(G) of the Central Excise Act, 1944 as made Applrcable to service tax under Section 83 of the Finance Act, '1994 against the Final Order No 51712012 dated 3'1-07-20'12 passed in Appeat No.5T/46/2007 on the frle of the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, at Bangalore preferred against the order-in-original No.ST/4612007, dated 29-09 2006 on the frle of the Commissioner of Customs, Central Excise & Service Tax, Hyderabad-ll Commissionerate, Hyderabad. Between: NI/S, INSTITUTE OF CHARTERED FINANCIAL ANALYSTS OF INDIA UNIVERSITY, TRIPURA, KAIUALGHAT, SADAR, TRIPURA WEST - 799 21O. ...AppellanUAppellant AND COMIMISSIONER OF CUSTOMS AND CENTRAL EXCISE, HYDERABAD . II COIVIA/ISSIONERATE, L.B. STADIUM ROAD, BASHEERBAGH, HYDERABAD - 500 004 )
...Res : > ndenURespondent l.A. NO: 1 OF 2012(CEAMP NO: '154 OF 20121 etition under order 39 Rure .r & 2 R/w Section 151 ot, ) praying that in the crrcumstances stated in the affidavjt frled in support of the p,: tion, the High Court may be pleased to restrain the respondent from recovering tl-( demands confirmed in the impugned Final Order No. SiTtZOl2 dated 31.0,,.2 )12 passed by the customs, Excrse a.d Service Tax Apperate Tribunar, so r hern Zonar Branch, Bangalore in Appeal No. 5T/46/2007 in the above case l.A. NO: 1 OF 2013(CEAMP NO: 18 OF 2013) P Petition under section 148 R/w '151 cpc praying that r the circumstances stated in the affidavit frled in support of the petition, the High : rurt may be pleased to extend the interim stay granted on i 1-12-2012 in cEA tr4 , No. 1 54 of 2oi2 in cEA.No.94 of 2012 for further period of g weeks until the heari g the disposal of the ROIVI Applicatron by the Tribunat l.A. NO: 2 OF 20 13(CEAMP. NO:37 OF 2013) Petition u circumstances may be please 2013 in CEA.N 22.2013 or unt nder Section 148 of CpC R/w .15.1 CpO rraying that in the stated in the affidavit filed in support of the p: ition, the High Court d to extend the interim order dated. OZ-03-20 . in CEAIr/lp.no.1B of o.94 of 2012 for further period upto the date o1 rext hearing r e., July il the disposal of the Apptication of ROM by the ( ESTAT. Counsel for the Appellant: Ms. Anushka Rastogi, counsel -r presenting Mr. Lakshmi Kumaran Sridhara r counsel for the Respondent: Mr. vijhay K punna, SENTOR { tanding counser lncome Tax Department Central Excise Appeal No.95 ot 2O12 Appeal under section 35(G) of the centrar Excise \ct, 1944 as made Applicable to service tax under section g3 of the Finance ^ rt, 1g94 agarnst the Final order No 51512012 dated 31-07-2012 passed in Appr:, I No ST/39/2007 on the file of the customs, Excise and Service Tax Appelate I ibunar, South Zonar Bench, at Bangarore preferred against the order-in-originar r,r r.39/2007/ST, dated 29-09-2006 on the fire of the commissioner of custonr centrar Excise & Service Tax, Hyderabad-ll Commissionerate, Hyderabad. Between: M/S ICFAI UNIVERS Y, DEHRADUN, RAJHAWALA TOWN, SELAQUI, DEHRADUN -248 197 ROII , CENTRAL HOPE AND . Appella nUAppella nt
COMMISIONER OF CUSTOMS AND CENTRAL EXCISE, HYDERABAD.II COM[/ISSIONERATE, LB STADIUM ROAD, BASHEERBAGH, HYDERABAD- -5OO 004 ...RespondenUResPondent l.A. NO: 1OF 2012(CEAMP. NO: 155 OF 20121 Petition under order 39 Rule 1 & 2 R/w Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High court may be pleased to restrain the respondents from recovering the demands confirmed in impugned Common Frnal Order No.515/2012 dated 31 07-2012 passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal bench, at Bangalore in Appeal No 5T/39/2007. l.A. NO: 1 OF 2013( CEAMP. NO: 19 OF 2013) Petition under Section 148 R/w 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High court may be pleased to extend the interim stay granted on 11t1212O12 in CEA.MP.No.',l55 of 2012 in cEA.No.95 of 2012 lor further period of 8 weeks or until and hearing the disposal of the ROt\/ Applicatron by the Trrbunal. l.A. NO: 2OF 2013(CEAMP. NO: 38 OF 20'13) Petition under Section 148 of CPC R/w 1 51 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High court may be pleased to extend the interim order dated.07-03-2013 in CEAMP.No.19 of 2013 in cEA.No.95 of 2012 for further period upto the date of next hearing i.e., July 22,2013 or until the disposal of the Application of ROIvI by the CESTAT' Counsel for the Appellant: Ms. Anushka Rastogi, counsel representing Mr. Lakshmi Kumaran Sridharan Counsel for the Respondent: Mr. Vijhay K Punna, SENIOR Standing Counsel lncome Tax DePartment The Court delivered the following: COMMON JUDGMENT
IN THE HIGH COURT FOR TIIE STATE OF TELANGAI A AT HYDERABAT) THE HONOURABLE SRI JUSTICE P.SAM KOSt Y AND THE HONOI.JRABLE SRI .IUSTICE NARSING RAO \A:'{ )tKONDA CE,NTRAL EXCISE APPEAL Nos.92 93 94 and 95 (t 2012 Datc:29.01.2026 Between: M/s.lnstitute of Chartered Financial Analysts of India. I [Ydorabad. Appellant And Commissioner ol'(lustoms and Ccntral Excise Hyderabad-ll Commissionerate. H.*',dorabad. Itespondcnt COMMON JUDGMENT (pcr l[on hle Sri Justice P.San i'tshv) IJeard Ms.Anushka Rastogi, leamed counst'l Mr.Lakshmi Kumaran Sridharan, learned counsel fbr' and perused the record.
Today, when the matters are taken-up lor hea counsel appearing for the appellant subtnits that subst r pending proceedings belore the authorities, the gr'i: appellant has been substantially redressed and ther: not intend to press the present appeals as the5 infructuous. 'cpresentlng ne appellant ing. leanreci uently in the rance of the ore. they do ave becorne
2
Accordingly, the Appeals stand disposed of as having becoine i;rfructuous. There shall be no order as to costs Consequently. miscellaneous petitions pending, if any. shall starrd closed A.V.S..S.C,.S.M. SARMA JOINT REGISTRAR --'' //// ECTION OFFICER 1 The Customs, Excise and Service Tax Appell ribunal, South Zonal Bench , at Ba ng a lore
The Commissioner of Customs, Central Excise & Service Tax. Hyderabad-ll Com m issione rate ' Hyderabad.
Ohe CC to tvlr Lakshmi Kumaran Sridharan Advocate [OPUC]
One CC to lvlr. Viihay K Punna, SENIOR Standing Counsel lncome Tax Department [OPUC]
Two CD CoPies Kanr/l)SL w To,
l HIGH COURT DATED: 29101t2026 COMMON JUDGMENT THE APPEALS ARE DIPSOSED OF AS INFRUCTUOUS 'l:: t lt ,1. t < ' rtr c '!) CEA.Nos.92,93,94 and 95 of 201 7 r[8 2C26 O (;_\/ \\. .r \:. , -t .4vu + &t" I s^rTC,
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