COMMISSIONER OF SERVICE TAX vs M/S ELEGANT DEVELOPERS

Supreme Court of IndiaJudgment10 November 2025

About this record

The Supreme Court of India decided this matter on 10 November 2025. Its neutral citation is 2025 INSC 1299. The bench of 2 comprised Justice Sandeep Mehta and Justice Vikram Nath.

The disposal recorded by the registry is "Appeals dismissed; judgment in favor of respondent". The record refers to 2 enactments, among them Finance Act, 1994 and Central Excise Act, 1944. 15 statutory provisions are noted on the record.

Court record

Court record details
Court	Supreme Court of India
Record type	Judgment
Neutral citation	2025 INSC 1299
Diary number	Diary No. 18734/2021
Date of decision	10 November 2025
Decision year	2025
Bench	HON'BLE MR. JUSTICE SANDEEP MEHTA HON'BLE MR. JUSTICE VIKRAM NATH
Petitioner	COMMISSIONER OF SERVICE TAX
Respondent	M/S ELEGANT DEVELOPERS
Disposal	Appeals dismissed; judgment in favor of respondent
Reporting	reportable
Acts	Finance Act, 1994 Central Excise Act, 1944
Sections	Section 65(88) Section 65(89) Section 65(105)(v) Section 73(1) Section 70 Section 86 Section 77 Section 78 Section 76 Section 35L(b) Section 83 Section 69 Section 70 Section 68 Section 65B(44)(a)(i)

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Neutral citation: 2025 INSC 1299, which also resolves at https://courtmesh.ai/judgment/citation/2025-insc-1299
Court and date: Supreme Court of India, 10 November 2025
Permanent address of this record: https://courtmesh.ai/judgment/supreme-court/2025/commissioner-of-service-tax-vs-m-s-elegant-developers-2025-385220

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