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2014 (4) TMI 223 - HC - VAT and Sales TaxLevy of VAT / Tax on sharing of the mobile towers - sharing of passive infrastructure - Nature of services and whether it amounts to transfer of tax due - Pre-deposit, interest and penalty – Held that:- Prima facie it would appear that the facts of the present case are closely similar, if not, entirely identical to the appeals that this Court had dealt with in Indus Towers Ltd. V. Union of India [2013 (6) TMI 294 - DELHI HIGH COURT] - Consequently, the activity being subjected to VAT does not prima facie arise - Tribunal’s impugned order requiring pre-deposit of 20% of the tax and interest and 10% of the penalty amount is set aside - stay granted.
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